https://www.taxtmi.com/caselaws?id=450912 Service tax demand against sub-contractors was treated as time-barred because the department had knowledge of the alleged non-payment during audit proceedings in 2008 but initiated action only nearly three years later. Although the department relied on Master Circular No. 96/7/2007-S.T. to support taxability, the extended limitation period was not available on these facts. The demand therefore could not survive on limitation, and the appeals were dismissed, leaving the impugned orders undisturbed. en-us Wed, 13 Mar 2024 00:00:00 +0530 Sat, 16 Mar 2024 07:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450912 Service tax demand against sub-contractors was treated as time-barred because the department had knowledge of the alleged non-payment during audit proceedings in 2008 but initiated action only nearly three years later. Although the department relied on Master Circular No. 96/7/2007-S.T. to support taxability, the extended limitation period was not available on these facts. The demand therefore could not survive on limitation, and the appeals were dismissed, leaving the impugned orders undisturbed. Case-Laws Service Tax Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450912