https://www.taxtmi.com/caselaws?id=751725 The CESTAT Kolkata held that a sub-contractor remains liable to pay service tax even when the main contractor discharges tax on gross value, following Circular No. 96/7/2007-S.T. and the Larger Bench decision in Commissioner of Service Tax v. M/s. Melange Developers Pvt. Ltd. However, since the appellant filed returns regularly, no suppression of facts existed, making the extended limitation period inapplicable. Consequently, penalties were set aside while the service tax liability was confirmed for the period 2007-08 to 2011-12. en-us Mon, 22 Apr 2024 00:00:00 +0530 Tue, 23 Apr 2024 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751725 The CESTAT Kolkata held that a sub-contractor remains liable to pay service tax even when the main contractor discharges tax on gross value, following Circular No. 96/7/2007-S.T. and the Larger Bench decision in Commissioner of Service Tax v. M/s. Melange Developers Pvt. Ltd. However, since the appellant filed returns regularly, no suppression of facts existed, making the extended limitation period inapplicable. Consequently, penalties were set aside while the service tax liability was confirmed for the period 2007-08 to 2011-12. Case-Laws Service Tax Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751725