https://www.taxtmi.com/caselaws?id=448058 CESTAT Chandigarh held that while sub-contractors remain liable for service tax on cargo handling services even when main contractors have paid tax on total consideration, the extended period of limitation cannot be invoked for service tax demands. The show cause notice issued in February 2007 for period 2002-03 to 2004-05 was time-barred under normal limitation period. Appeal allowed solely on limitation grounds with consequential relief. en-us Tue, 09 Jan 2024 00:00:00 +0530 Wed, 10 Jan 2024 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448058 CESTAT Chandigarh held that while sub-contractors remain liable for service tax on cargo handling services even when main contractors have paid tax on total consideration, the extended period of limitation cannot be invoked for service tax demands. The show cause notice issued in February 2007 for period 2002-03 to 2004-05 was time-barred under normal limitation period. Appeal allowed solely on limitation grounds with consequential relief. Case-Laws Service Tax Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448058