https://www.taxtmi.com/caselaws?id=242836 The appellate tribunal upheld the decision of the primary authority, rejecting the sub-contractor's appeal. It emphasized the sub-contractor's liability for service tax regardless of the principal contractor's tax remittance. The judge highlighted that Board Circulars should not override legislative provisions, concluding that the Circulars did not absolve the sub-contractor of their tax liability. Additionally, the judge justified the application of the extended period of limitation for tax liability cases, dismissing the sub-contractor's claim of being misled by the Circulars. en-us Wed, 15 Jan 2014 00:00:00 +0530 Mon, 20 Jul 2015 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242836 The appellate tribunal upheld the decision of the primary authority, rejecting the sub-contractor's appeal. It emphasized the sub-contractor's liability for service tax regardless of the principal contractor's tax remittance. The judge highlighted that Board Circulars should not override legislative provisions, concluding that the Circulars did not absolve the sub-contractor of their tax liability. Additionally, the judge justified the application of the extended period of limitation for tax liability cases, dismissing the sub-contractor's claim of being misled by the Circulars. Case-Laws Service Tax Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242836