https://www.taxtmi.com/caselaws?id=760746 CESTAT Kolkata held that sub-contractor's liability to pay Service Tax on labour services was clarified only after Board's Circular dated 23.08.2007, despite main contractor paying Service Tax on entire amount. Prior confusion existed regarding revenue neutrality principle. Since appellant entered agreement in 2004 and main contractor paid Service Tax without objection, suppression of facts with intent to evade tax was not established. Extended limitation period invocation was unsustainable. Penalty under Section 78 not imposable. Matter remanded to adjudicating authority for calculating Service Tax liability within normal limitation period. Appeal allowed by way of remand. en-us Thu, 24 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 08:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760746 CESTAT Kolkata held that sub-contractor's liability to pay Service Tax on labour services was clarified only after Board's Circular dated 23.08.2007, despite main contractor paying Service Tax on entire amount. Prior confusion existed regarding revenue neutrality principle. Since appellant entered agreement in 2004 and main contractor paid Service Tax without objection, suppression of facts with intent to evade tax was not established. Extended limitation period invocation was unsustainable. Penalty under Section 78 not imposable. Matter remanded to adjudicating authority for calculating Service Tax liability within normal limitation period. Appeal allowed by way of remand. Case-Laws Service Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760746