https://www.taxtmi.com/caselaws?id=343218 The appeal challenged the service tax liability of the appellant as a sub-contractor to M/s ABB Ltd. The lower authorities confirmed a tax liability and penalties on the appellant for services provided. The appellant argued that the demand was beyond the limitation period and that they believed the main contractor was liable for the tax. The Board's clarification on sub-contractor liability supported the appellant's position. The demand for services rendered as a sub-contractor during a specific period was found to be time-barred, leading to the appeal's allowance and setting aside of the tax demand and penalties. en-us Thu, 30 Mar 2017 00:00:00 +0530 Sat, 20 May 2017 09:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343218 The appeal challenged the service tax liability of the appellant as a sub-contractor to M/s ABB Ltd. The lower authorities confirmed a tax liability and penalties on the appellant for services provided. The appellant argued that the demand was beyond the limitation period and that they believed the main contractor was liable for the tax. The Board's clarification on sub-contractor liability supported the appellant's position. The demand for services rendered as a sub-contractor during a specific period was found to be time-barred, leading to the appeal's allowance and setting aside of the tax demand and penalties. Case-Laws Service Tax Thu, 30 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343218