https://www.taxtmi.com/caselaws?id=764081 The court affirmed that sub-contractors are liable to pay service tax even if the main contractor has already discharged the tax on the entire contract value, aligning with the precedent set by the Larger Bench in Commissioner of Service Tax, New Delhi Vs. Melange Developers Pvt. Ltd. However, the court ruled in favor of the appellant regarding the invocation of the extended period of limitation under Section 73 of the Finance Act, 1994, setting aside the demands due to the absence of fraud, collusion, mis-statement, or suppression of facts, as these conditions were not met. en-us Thu, 24 Oct 2024 00:00:00 +0530 Fri, 03 Jan 2025 08:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764081 The court affirmed that sub-contractors are liable to pay service tax even if the main contractor has already discharged the tax on the entire contract value, aligning with the precedent set by the Larger Bench in Commissioner of Service Tax, New Delhi Vs. Melange Developers Pvt. Ltd. However, the court ruled in favor of the appellant regarding the invocation of the extended period of limitation under Section 73 of the Finance Act, 1994, setting aside the demands due to the absence of fraud, collusion, mis-statement, or suppression of facts, as these conditions were not met. Case-Laws Service Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764081