https://www.taxtmi.com/caselaws?id=206113 The Tribunal set aside the impugned order and remitted the case to the adjudicating authority for re-examination. The Appellant's liability to pay service tax as a sub-contractor was upheld pending evidence of main contractor payment. The Appellant's claim for exemption under Notification 12/2003-ST was remitted for re-examination with the allowance for fresh evidence. The demand was deemed not time-barred as the Show Cause Notice was issued within one year of amount realization, not billing date. The appeal was disposed of accordingly. en-us Wed, 25 May 2011 00:00:00 +0530 Sat, 18 Aug 2012 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206113 The Tribunal set aside the impugned order and remitted the case to the adjudicating authority for re-examination. The Appellant's liability to pay service tax as a sub-contractor was upheld pending evidence of main contractor payment. The Appellant's claim for exemption under Notification 12/2003-ST was remitted for re-examination with the allowance for fresh evidence. The demand was deemed not time-barred as the Show Cause Notice was issued within one year of amount realization, not billing date. The appeal was disposed of accordingly. Case-Laws Service Tax Wed, 25 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206113