https://www.taxtmi.com/caselaws?id=441371 The Tribunal held that the demand for service tax on chartered accountant services provided by the appellant as a sub-contractor was time-barred. The appellant's argument on limitation was supported by a previous decision and relevant circulars exempting sub-contractors from paying service tax. The Tribunal noted the absence of suppression of facts by the appellant and concluded that they had a bona fide belief in not being liable for service tax. The impugned order was set aside, and the appeal was allowed with consequential relief, in line with a Supreme Court decision. 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 The Tribunal held that the demand for service tax on chartered accountant services provided by the appellant as a sub-contractor was time-barred. The appellant's argument on limitation was supported by a previous decision and relevant circulars exempting sub-contractors from paying service tax. The Tribunal noted the absence of suppression of facts by the appellant and concluded that they had a bona fide belief in not being liable for service tax. The impugned order was set aside, and the appeal was allowed with consequential relief, in line with a Supreme Court decision. Case-Laws Service Tax Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441371