https://www.taxtmi.com/caselaws?id=294847 The Tribunal held that subcontractors are liable to pay service tax regardless of whether the main contractor has paid, as clarified by a specific Circular. The Tribunal emphasized the importance of this Circular over earlier ones cited by the appellant. The extended period of limitation for tax payment was not invoked due to the absence of intent to evade tax. The imposition of penalty under Section 78 was deemed unsustainable as there was no intent to evade tax. The appeal was partly allowed, with the demand for service tax and penalty under Section 78 set aside for the extended period of limitation. en-us Fri, 10 Aug 2018 00:00:00 +0530 Thu, 06 May 2021 08:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294847 The Tribunal held that subcontractors are liable to pay service tax regardless of whether the main contractor has paid, as clarified by a specific Circular. The Tribunal emphasized the importance of this Circular over earlier ones cited by the appellant. The extended period of limitation for tax payment was not invoked due to the absence of intent to evade tax. The imposition of penalty under Section 78 was deemed unsustainable as there was no intent to evade tax. The appeal was partly allowed, with the demand for service tax and penalty under Section 78 set aside for the extended period of limitation. Case-Laws Service Tax Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294847