https://www.taxtmi.com/caselaws?id=358659 Service tax demand beyond the normal limitation period was treated as time-barred where a sub-contractor relied on prior Board clarifications indicating that separate tax was not payable if the main contractor had discharged the full liability. Although those clarifications lacked legal force after the Cenvat Credit Rules, 2004, they could support a bona fide belief explaining non-registration and non-payment. Without determining the underlying taxability, limitation barred the demand and the appeal succeeded solely on that ground. en-us Tue, 27 Feb 2018 00:00:00 +0530 Tue, 17 Apr 2018 06:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358659 Service tax demand beyond the normal limitation period was treated as time-barred where a sub-contractor relied on prior Board clarifications indicating that separate tax was not payable if the main contractor had discharged the full liability. Although those clarifications lacked legal force after the Cenvat Credit Rules, 2004, they could support a bona fide belief explaining non-registration and non-payment. Without determining the underlying taxability, limitation barred the demand and the appeal succeeded solely on that ground. Case-Laws Service Tax Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358659