https://www.taxtmi.com/caselaws?id=432028 A service tax demand against a sub-contractor executing government construction works was held time-barred because the appellant's belief that the work was exempt or otherwise not taxable was found bona fide on the admitted facts. The Tribunal also treated the matter as revenue neutral, since any tax paid by the appellant would have been available as Cenvat credit to the main contractor. In that setting, the extended limitation period could not be invoked, and the demand was unsustainable; the Tribunal found it unnecessary to examine the remaining exemption disputes in detail and set aside the impugned order. en-us Thu, 22 Dec 2022 00:00:00 +0530 Tue, 27 Dec 2022 07:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432028 A service tax demand against a sub-contractor executing government construction works was held time-barred because the appellant's belief that the work was exempt or otherwise not taxable was found bona fide on the admitted facts. The Tribunal also treated the matter as revenue neutral, since any tax paid by the appellant would have been available as Cenvat credit to the main contractor. In that setting, the extended limitation period could not be invoked, and the demand was unsustainable; the Tribunal found it unnecessary to examine the remaining exemption disputes in detail and set aside the impugned order. Case-Laws Service Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432028