https://www.taxtmi.com/caselaws?id=359391 The tribunal set aside the lower authorities' decision and partly allowed the appeal, holding the appellant liable for service tax on repair and maintenance charges, despite labor charges being part of the tax paid by the main contractor. The tribunal considered a letter from the main contractor confirming payment of service tax on repair charges, which influenced the decision to reject the demand for the extended period. The appellant's belief, based on Board clarifications, that subcontractors were not liable when the main contractor paid service tax, served as a defense against penalty but not non-payment of tax. en-us Thu, 01 Feb 2018 00:00:00 +0530 Thu, 18 Apr 2019 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359391 The tribunal set aside the lower authorities' decision and partly allowed the appeal, holding the appellant liable for service tax on repair and maintenance charges, despite labor charges being part of the tax paid by the main contractor. The tribunal considered a letter from the main contractor confirming payment of service tax on repair charges, which influenced the decision to reject the demand for the extended period. The appellant's belief, based on Board clarifications, that subcontractors were not liable when the main contractor paid service tax, served as a defense against penalty but not non-payment of tax. Case-Laws Service Tax Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359391