https://www.taxtmi.com/caselaws?id=447426 The Tribunal upheld the order of the Adjudicating Authority, dismissing the revenue's appeal. It concluded that sub-contractors were not required to pay service tax for the period covered by the 1997 Circular if the main contractor had already discharged the tax. The Tribunal found the demand for the extended period to be time-barred, consistent with previous judgments, and thus maintained the decision to set aside the demand against the sub-contractor. en-us Fri, 22 Dec 2023 00:00:00 +0530 Tue, 26 Dec 2023 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447426 The Tribunal upheld the order of the Adjudicating Authority, dismissing the revenue's appeal. It concluded that sub-contractors were not required to pay service tax for the period covered by the 1997 Circular if the main contractor had already discharged the tax. The Tribunal found the demand for the extended period to be time-barred, consistent with previous judgments, and thus maintained the decision to set aside the demand against the sub-contractor. Case-Laws Service Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447426