https://www.taxtmi.com/caselaws?id=435053 The appeal challenged an order where the Tribunal upheld that a sub-contractor is liable to pay service tax even if the main contractor has paid, remanding the matter for re-adjudication. Regarding liability on works contracts before 1.6.2007, the Tribunal emphasized re-classification under "works contract service," not commercial construction service, for re-determination. The Tribunal held that the extended period of limitation could not be invoked due to confusion regarding taxability, upholding only the demand within the normal period and remanding for re-determination considering the sub-contractor's liability and service classification. The respondent's belief justified not invoking the extended period. en-us Tue, 28 Feb 2023 00:00:00 +0530 Sat, 11 Mar 2023 08:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435053 The appeal challenged an order where the Tribunal upheld that a sub-contractor is liable to pay service tax even if the main contractor has paid, remanding the matter for re-adjudication. Regarding liability on works contracts before 1.6.2007, the Tribunal emphasized re-classification under "works contract service," not commercial construction service, for re-determination. The Tribunal held that the extended period of limitation could not be invoked due to confusion regarding taxability, upholding only the demand within the normal period and remanding for re-determination considering the sub-contractor's liability and service classification. The respondent's belief justified not invoking the extended period. Case-Laws Service Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435053