https://www.taxtmi.com/caselaws?id=759170 CESTAT Chandigarh held that a sub-contractor remains liable to pay service tax even when the main contractor has already discharged service tax on the same service, following the Larger Bench decision in Commissioner v. Melange Developers. However, the extended period for demand cannot be invoked against the sub-contractor. The matter was remanded to the adjudicating authority to compute service tax demand for the normal period with interest, with directions to complete proceedings within three months. en-us Fri, 20 Sep 2024 00:00:00 +0530 Wed, 25 Sep 2024 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759170 CESTAT Chandigarh held that a sub-contractor remains liable to pay service tax even when the main contractor has already discharged service tax on the same service, following the Larger Bench decision in Commissioner v. Melange Developers. However, the extended period for demand cannot be invoked against the sub-contractor. The matter was remanded to the adjudicating authority to compute service tax demand for the normal period with interest, with directions to complete proceedings within three months. Case-Laws Service Tax Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759170