https://www.taxtmi.com/caselaws?id=441371 Service tax demand on chartered accountant services supplied by a sub-contractor was held time-barred because the dispute concerned limitation, not taxability. A prevailing circular supported the assessee's bona fide belief that no separate tax was payable where the main contractor had discharged tax on the gross value. Earlier show cause notices on the same service also showed departmental awareness of the issue, so the extended period could not be invoked again for a later period on identical facts. The demand was therefore unsustainable. en-us Thu, 03 Aug 2023 00:00:00 +0530 Mon, 07 Aug 2023 20:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441371 Service tax demand on chartered accountant services supplied by a sub-contractor was held time-barred because the dispute concerned limitation, not taxability. A prevailing circular supported the assessee's bona fide belief that no separate tax was payable where the main contractor had discharged tax on the gross value. Earlier show cause notices on the same service also showed departmental awareness of the issue, so the extended period could not be invoked again for a later period on identical facts. The demand was therefore unsustainable. Case-Laws Service Tax Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441371