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    <title>2020 (1) TMI 102 - CESTAT NEW DELHI</title>
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    <description>The Tribunal determined that the issue of a sub-contractor&#039;s liability for service tax, when the main contractor has already discharged the tax, was contentious with varying interpretations. Due to insufficient evidence of suppression or fraud by the appellant, the Tribunal ruled that the extended period of limitation was inapplicable. Consequently, the appeal was allowed, the impugned order was set aside, and the appellant was granted consequential benefits in accordance with the law.</description>
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      <description>The Tribunal determined that the issue of a sub-contractor&#039;s liability for service tax, when the main contractor has already discharged the tax, was contentious with varying interpretations. Due to insufficient evidence of suppression or fraud by the appellant, the Tribunal ruled that the extended period of limitation was inapplicable. Consequently, the appeal was allowed, the impugned order was set aside, and the appellant was granted consequential benefits in accordance with the law.</description>
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