https://www.taxtmi.com/caselaws?id=441872 The Tribunal allowed the appeal of a sub-contractor in a Service Tax case, setting aside the demand issued for the extended period. The appellant's belief that the main contractor's payment covered the tax liability was deemed bona fide due to ambiguity in the law. The Tribunal held that the extended period of limitation could not be invoked in cases of conflicting views and bona fide doubt. Consequently, the demand for the extended period was deemed unsustainable, leading to the appeal being allowed with consequential relief. en-us Thu, 17 Aug 2023 00:00:00 +0530 Fri, 18 Aug 2023 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441872 The Tribunal allowed the appeal of a sub-contractor in a Service Tax case, setting aside the demand issued for the extended period. The appellant's belief that the main contractor's payment covered the tax liability was deemed bona fide due to ambiguity in the law. The Tribunal held that the extended period of limitation could not be invoked in cases of conflicting views and bona fide doubt. Consequently, the demand for the extended period was deemed unsustainable, leading to the appeal being allowed with consequential relief. Case-Laws Service Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441872