https://www.taxtmi.com/caselaws?id=801020 Works contracts awarded through letters of acceptance before 1 March 2015 qualify for the exemption under Sl. No. 12A(a) of Notification No. 25/2012-ST. Letters identifying the works, awarding them and accepting offers establish that the contracts were entered into before the relevant date. Subsequent formal agreements and directions to furnish EMD, ISD or performance security relate to execution and do not alter the contract-conclusion date. Consequently, no service tax is payable on the covered works. en-us Tue, 06 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801020 Works contracts awarded through letters of acceptance before 1 March 2015 qualify for the exemption under Sl. No. 12A(a) of Notification No. 25/2012-ST. Letters identifying the works, awarding them and accepting offers establish that the contracts were entered into before the relevant date. Subsequent formal agreements and directions to furnish EMD, ISD or performance security relate to execution and do not alter the contract-conclusion date. Consequently, no service tax is payable on the covered works. Case-Laws Service Tax Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801020