https://www.taxtmi.com/caselaws?id=447268 CESTAT Chennai held that a second SCN invoking extended period of limitation for service tax recovery under Manpower Recruitment or Supply Agency Service was unsustainable. The tribunal found that the department had access to all relevant information from ST-3 returns when issuing the first SCN, making the second SCN based on the same returns time-barred. The appellant's activities involved welding and fabrication works as a sub-contractor, and Board circulars clarified that sub-contractors were not liable for service tax during the relevant period. The impugned order was set aside and appeal allowed. en-us Mon, 11 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 09:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447268 CESTAT Chennai held that a second SCN invoking extended period of limitation for service tax recovery under Manpower Recruitment or Supply Agency Service was unsustainable. The tribunal found that the department had access to all relevant information from ST-3 returns when issuing the first SCN, making the second SCN based on the same returns time-barred. The appellant's activities involved welding and fabrication works as a sub-contractor, and Board circulars clarified that sub-contractors were not liable for service tax during the relevant period. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447268