https://www.taxtmi.com/caselaws?id=349747 The appeal focused on the dropping of demand against a company for service tax liability. The key issue was whether the company could be considered a sub-contractor liable for service tax. The tribunal found that the demand was time-barred due to the availability of cenvat credit, resulting in a revenue-neutral situation. The appeal was dismissed based on limitation grounds, emphasizing the importance of revenue neutrality and the consequences of duty payment schemes. en-us Tue, 12 Sep 2017 00:00:00 +0530 Wed, 25 Oct 2017 08:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349747 The appeal focused on the dropping of demand against a company for service tax liability. The key issue was whether the company could be considered a sub-contractor liable for service tax. The tribunal found that the demand was time-barred due to the availability of cenvat credit, resulting in a revenue-neutral situation. The appeal was dismissed based on limitation grounds, emphasizing the importance of revenue neutrality and the consequences of duty payment schemes. Case-Laws Service Tax Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349747