https://www.taxtmi.com/caselaws?id=450290 CESTAT Kolkata held that sub-contractor was not liable for service tax on dredging services for 2005-07 period since main contractor had already paid tax on gross value, applying Supreme Court precedent that oppressive circulars operate prospectively only. For 2008-12 period, demand was time-barred as it exceeded normal limitation period of one year from return filing date, with no evidence of suppression to justify extended limitation. Penalties were set aside due to lack of evidence showing intentional evasion. Appeal allowed. en-us Thu, 29 Feb 2024 00:00:00 +0530 Sat, 02 Mar 2024 07:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450290 CESTAT Kolkata held that sub-contractor was not liable for service tax on dredging services for 2005-07 period since main contractor had already paid tax on gross value, applying Supreme Court precedent that oppressive circulars operate prospectively only. For 2008-12 period, demand was time-barred as it exceeded normal limitation period of one year from return filing date, with no evidence of suppression to justify extended limitation. Penalties were set aside due to lack of evidence showing intentional evasion. Appeal allowed. Case-Laws Service Tax Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450290