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    <title>2017 (7) TMI 251 - CESTAT MUMBAI</title>
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    <description>The Commissioner dismissed the Revenue&#039;s appeal due to failure to challenge the limitation period. The appellant&#039;s appeal, concerning service tax liability as a sub-contractor when the main contractor pays, was considered time-barred. The Commissioner found the extended limitation period unnecessary and remanded the appellant&#039;s appeal for reconsideration on the limitation issue. The judgment was delivered by Mr. Ramesh Nair on 14/6/2017.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345139</link>
      <description>The Commissioner dismissed the Revenue&#039;s appeal due to failure to challenge the limitation period. The appellant&#039;s appeal, concerning service tax liability as a sub-contractor when the main contractor pays, was considered time-barred. The Commissioner found the extended limitation period unnecessary and remanded the appellant&#039;s appeal for reconsideration on the limitation issue. The judgment was delivered by Mr. Ramesh Nair on 14/6/2017.</description>
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      <pubDate>Wed, 14 Jun 2017 00:00:00 +0530</pubDate>
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