Subcontractor Eligible for Service Tax Exemption Under Sr. No. 29(h) if Main Contractor is Exempt for Works Contract.

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....Exemption from service tax - works contract - sub contractor - The appellant can claim the benefit of Sr. No. 29 (h) in respect of service of works contract provided as sub contractor to the main contractor wherever the appellant is able to establish that the main contractor was exempted from service tax in respect of works contract - AT....