https://www.taxtmi.com/caselaws?id=432794 The Tribunal ruled in favor of the sub-contractor, holding that they were not liable to pay service tax for services rendered to main contractors if the main contractor had already paid it. The Tribunal also found that the extended period of limitation could not be invoked in this case, considering the sub-contractor's genuine belief based on past Tribunal decisions. As a result, the Department's appeal was dismissed, confirming that the service tax demand on the sub-contractor could not be upheld for the extended period of limitation. en-us Fri, 02 Dec 2022 00:00:00 +0530 Fri, 13 Jan 2023 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432794 The Tribunal ruled in favor of the sub-contractor, holding that they were not liable to pay service tax for services rendered to main contractors if the main contractor had already paid it. The Tribunal also found that the extended period of limitation could not be invoked in this case, considering the sub-contractor's genuine belief based on past Tribunal decisions. As a result, the Department's appeal was dismissed, confirming that the service tax demand on the sub-contractor could not be upheld for the extended period of limitation. Case-Laws Service Tax Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432794