https://www.taxtmi.com/caselaws?id=448815 CESTAT Allahabad allowed the appeal in a service tax dispute involving main contractors and sub-contractors. The tribunal held that extended limitation period of 5 years was incorrectly invoked as there was no willful misstatement or suppression by the appellant. The case involved legal interpretation regarding tax payment responsibility when service recipients discharged tax liability on behalf of service providers. Since the department was aware of the matter from 2010 audit onwards and issued show-cause notice in 2014 without new evidence of suppression, the extended limitation could not be sustained. The impugned order was set aside. en-us Tue, 30 Jan 2024 00:00:00 +0530 Wed, 06 May 2026 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448815 CESTAT Allahabad allowed the appeal in a service tax dispute involving main contractors and sub-contractors. The tribunal held that extended limitation period of 5 years was incorrectly invoked as there was no willful misstatement or suppression by the appellant. The case involved legal interpretation regarding tax payment responsibility when service recipients discharged tax liability on behalf of service providers. Since the department was aware of the matter from 2010 audit onwards and issued show-cause notice in 2014 without new evidence of suppression, the extended limitation could not be sustained. The impugned order was set aside. Case-Laws Service Tax Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448815