https://www.taxtmi.com/caselaws?id=436997 A sub-contractor remains independently liable for service tax on taxable services rendered by it, even where the main contractor has also discharged tax, so the demand was sustainable on merits. However, the Revenue could not invoke the extended period of limitation because the record did not establish wilful suppression, mala fides, or other culpable conduct; the appellant's reliance on the main contractor's communication supported the absence of such intent. As the extended period failed, the consequential penalty also could not survive. The substantive tax liability was upheld, while relief was granted on limitation and penalty. en-us Mon, 24 Apr 2023 00:00:00 +0530 Tue, 25 Apr 2023 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436997 A sub-contractor remains independently liable for service tax on taxable services rendered by it, even where the main contractor has also discharged tax, so the demand was sustainable on merits. However, the Revenue could not invoke the extended period of limitation because the record did not establish wilful suppression, mala fides, or other culpable conduct; the appellant's reliance on the main contractor's communication supported the absence of such intent. As the extended period failed, the consequential penalty also could not survive. The substantive tax liability was upheld, while relief was granted on limitation and penalty. Case-Laws Service Tax Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436997