https://www.taxtmi.com/caselaws?id=439987 A subcontractor is liable to pay service tax on erection, commissioning and installation services even if the main contractor has discharged tax on the same activity, following the Larger Bench precedent. Extended period of limitation cannot be invoked where the service tax liability of the main contractor and subcontractor arises from a common source agreement, so demands for the earlier period were timebarred while the normal period demand (Oct 2008-Mar 2009) stands. The matter is remanded to quantify tax and interest for the normal period; penalty set aside for lack of intent to evade. en-us Wed, 05 Jul 2023 00:00:00 +0530 Tue, 03 Feb 2026 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439987 A subcontractor is liable to pay service tax on erection, commissioning and installation services even if the main contractor has discharged tax on the same activity, following the Larger Bench precedent. Extended period of limitation cannot be invoked where the service tax liability of the main contractor and subcontractor arises from a common source agreement, so demands for the earlier period were timebarred while the normal period demand (Oct 2008-Mar 2009) stands. The matter is remanded to quantify tax and interest for the normal period; penalty set aside for lack of intent to evade. Case-Laws Service Tax Wed, 05 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439987