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    <title>Sub-contractor must pay service tax despite main contractor&#039;s payment, but claims beyond normal limitation period are void.</title>
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    <description>Levy of service tax - liability on activity of sub-contractor when main contractor has discharged the service tax liability - the appellant / sub-contractor is liable to pay the Service Tax even if the main contractor has discharged the liability - However, demand beyond the normal period of limitation set aside - AT</description>
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