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    <title>2019 (8) TMI 1027 - CESTAT NEW DELHI</title>
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    <description>The appeal was filed to set aside the order confirming the demand of service tax, interest, and penalty imposed by the Commissioner. The appellant, a sub-contractor, believed the main contractors were liable for the service tax and had paid it. The Commissioner upheld the demand, stating the appellant was liable to pay service tax. The Tribunal remitted the matter to the Commissioner to calculate the service tax liability within the standard limitation period without invoking the extended period, considering the lack of wilful suppression of facts and conflicting Tribunal decisions.</description>
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      <description>The appeal was filed to set aside the order confirming the demand of service tax, interest, and penalty imposed by the Commissioner. The appellant, a sub-contractor, believed the main contractors were liable for the service tax and had paid it. The Commissioner upheld the demand, stating the appellant was liable to pay service tax. The Tribunal remitted the matter to the Commissioner to calculate the service tax liability within the standard limitation period without invoking the extended period, considering the lack of wilful suppression of facts and conflicting Tribunal decisions.</description>
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