https://www.taxtmi.com/caselaws?id=440089 The Tribunal held that the sub-contractor is liable to pay service tax even if the main contractor has already paid it. However, the demand for service tax was deemed barred by limitation as the extended period of limitation was found inapplicable. Therefore, the Tribunal set aside the entire demand, allowing the appeal on the ground of limitation and providing consequential relief as per law. en-us Fri, 07 Jul 2023 00:00:00 +0530 Mon, 10 Jul 2023 07:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440089 The Tribunal held that the sub-contractor is liable to pay service tax even if the main contractor has already paid it. However, the demand for service tax was deemed barred by limitation as the extended period of limitation was found inapplicable. Therefore, the Tribunal set aside the entire demand, allowing the appeal on the ground of limitation and providing consequential relief as per law. Case-Laws Service Tax Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440089