https://www.taxtmi.com/caselaws?id=384134 A sub-contractor rendering construction service is independently liable for service tax on its own taxable service, even if the main contractor has already discharged tax, so the demand on merits was sustained. The plea that the extended period was barred by limitation failed because the relevant Board circular had been amended in 2005, the liability was then clear, and the assessee neither sought departmental clarification nor obtained registration. In the absence of bona fide belief or disclosure, invocation of the extended period was upheld and the full service tax demand remained confirmed. en-us Mon, 05 Aug 2019 00:00:00 +0530 Tue, 12 Nov 2024 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384134 A sub-contractor rendering construction service is independently liable for service tax on its own taxable service, even if the main contractor has already discharged tax, so the demand on merits was sustained. The plea that the extended period was barred by limitation failed because the relevant Board circular had been amended in 2005, the liability was then clear, and the assessee neither sought departmental clarification nor obtained registration. In the absence of bona fide belief or disclosure, invocation of the extended period was upheld and the full service tax demand remained confirmed. Case-Laws Service Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384134