https://www.taxtmi.com/caselaws?id=253472 The tribunal ruled in favor of the appellant, holding that the demand for service tax on 'Survey and Map Making Service' was not justified as the main contractor had already paid the tax. The tribunal emphasized that the appellant should follow the correct tax payment procedure to avoid liability. It was noted that in the absence of evidence of intention to evade tax or suppress facts, the extended period for tax demand does not apply. The tribunal granted a waiver of pre-deposit and stayed the recovery for 180 days. en-us Mon, 11 Aug 2014 00:00:00 +0530 Tue, 25 Nov 2014 11:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253472 The tribunal ruled in favor of the appellant, holding that the demand for service tax on 'Survey and Map Making Service' was not justified as the main contractor had already paid the tax. The tribunal emphasized that the appellant should follow the correct tax payment procedure to avoid liability. It was noted that in the absence of evidence of intention to evade tax or suppress facts, the extended period for tax demand does not apply. The tribunal granted a waiver of pre-deposit and stayed the recovery for 180 days. Case-Laws Service Tax Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253472