https://www.taxtmi.com/caselaws?id=395311 The Tribunal set aside the order invoking the extended period of limitation and remitted the matter for determining service tax liability, penalty, and interest within the normal period. The appellant, a sub-contractor, was held liable to pay service tax despite the main contractor's payment. The Tribunal found no deliberate suppression of facts by the appellant and deemed the Show Cause Notice invalid for the extended period. The decision was in favor of the appellant, allowing for a reevaluation of the tax liability within the normal statutory period. en-us Fri, 08 Nov 2019 00:00:00 +0530 Sat, 16 May 2020 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395311 The Tribunal set aside the order invoking the extended period of limitation and remitted the matter for determining service tax liability, penalty, and interest within the normal period. The appellant, a sub-contractor, was held liable to pay service tax despite the main contractor's payment. The Tribunal found no deliberate suppression of facts by the appellant and deemed the Show Cause Notice invalid for the extended period. The decision was in favor of the appellant, allowing for a reevaluation of the tax liability within the normal statutory period. Case-Laws Service Tax Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395311