https://www.taxtmi.com/caselaws?id=365007 Registration under the Contract Labour (Regulation and Abolition) Act, 1970 does not by itself establish taxable security agency service; taxability depends on the actual service rendered under the contract. The text also highlights that the extended limitation period requires suppression or equivalent grounds, and where no such ingredients are shown, recovery is time-barred. On that basis, the demand could not be sustained and the Revenue challenge failed. The stated ratio is that a service tax demand cannot survive when the extended period is unavailable for want of suppression, even if the service classification is disputed. en-us Tue, 13 Mar 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365007 Registration under the Contract Labour (Regulation and Abolition) Act, 1970 does not by itself establish taxable security agency service; taxability depends on the actual service rendered under the contract. The text also highlights that the extended limitation period requires suppression or equivalent grounds, and where no such ingredients are shown, recovery is time-barred. On that basis, the demand could not be sustained and the Revenue challenge failed. The stated ratio is that a service tax demand cannot survive when the extended period is unavailable for want of suppression, even if the service classification is disputed. Case-Laws Service Tax Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365007