https://www.taxtmi.com/caselaws?id=373217 The Tribunal confirmed the service tax demands against the appellant for services provided during 2004-2009, rejecting the appellant's argument that main contractors were liable. The services provided were deemed taxable, with repair and maintenance services falling under this category post 15-06-2005. The matter of service tax liability as a subcontractor was remitted for further review, and demands for short payments were upheld while penalties were set aside. The issue of limitation was left open for reconsideration by the Adjudicating Authority. en-us Mon, 07 Jan 2019 00:00:00 +0530 Wed, 09 Jan 2019 06:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373217 The Tribunal confirmed the service tax demands against the appellant for services provided during 2004-2009, rejecting the appellant's argument that main contractors were liable. The services provided were deemed taxable, with repair and maintenance services falling under this category post 15-06-2005. The matter of service tax liability as a subcontractor was remitted for further review, and demands for short payments were upheld while penalties were set aside. The issue of limitation was left open for reconsideration by the Adjudicating Authority. Case-Laws Service Tax Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373217