https://www.taxtmi.com/article/detailed?id=11766 The bar of limitation prevents reopening or invoking extended limitation to demand service tax for a period already subject to prior notice; where the issue is limitation (not taxability on merits) and the taxpayer relied in good faith on an operative circular denying sub contractor liability, the tribunal held the appellant not liable and ruled revenue may not resurrect identical past demands. en-us Wed, 23 Aug 2023 12:11:02 +0530 Wed, 23 Aug 2023 12:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11766 The bar of limitation prevents reopening or invoking extended limitation to demand service tax for a period already subject to prior notice; where the issue is limitation (not taxability on merits) and the taxpayer relied in good faith on an operative circular denying sub contractor liability, the tribunal held the appellant not liable and ruled revenue may not resurrect identical past demands. Articles Service Tax Wed, 23 Aug 2023 12:11:02 +0530 https://www.taxtmi.com/article/detailed?id=11766