https://www.taxtmi.com/caselaws?id=354663 The Tribunal held that the sub-contractor providing Cargo Handling Services was liable to pay Service Tax, rejecting the argument that the main contractor was responsible for the tax. The Tribunal limited the demand for Service Tax to within the normal time limit, finding the extended time limit invocation unjustified. Relying on a CBEC circular, the Tribunal affirmed the sub-contractor's liability for Service Tax. The appeal was partially allowed, with the matter remanded for quantification of the demand and penalty finalization. en-us Thu, 01 Feb 2018 00:00:00 +0530 Fri, 02 Feb 2018 09:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354663 The Tribunal held that the sub-contractor providing Cargo Handling Services was liable to pay Service Tax, rejecting the argument that the main contractor was responsible for the tax. The Tribunal limited the demand for Service Tax to within the normal time limit, finding the extended time limit invocation unjustified. Relying on a CBEC circular, the Tribunal affirmed the sub-contractor's liability for Service Tax. The appeal was partially allowed, with the matter remanded for quantification of the demand and penalty finalization. Case-Laws Service Tax Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354663