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    <description>A recipient of earth work services subcontracted work where subcontractors supplied machinery and billed the recipient; the tax department later sought service tax from the recipient based on those subcontractor invoices. Advisers noted the potential to contest recovery on the limitation bar if there was no suppression of facts, and that if the subcontractor failed to pay service tax on invoices issued to the recipient, liability may attach to the subcontractor or affect the recipient&#039;s exposure.</description>
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      <description>A recipient of earth work services subcontracted work where subcontractors supplied machinery and billed the recipient; the tax department later sought service tax from the recipient based on those subcontractor invoices. Advisers noted the potential to contest recovery on the limitation bar if there was no suppression of facts, and that if the subcontractor failed to pay service tax on invoices issued to the recipient, liability may attach to the subcontractor or affect the recipient&#039;s exposure.</description>
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