https://www.taxtmi.com/caselaws?id=766882 CESTAT Kolkata held that a sub-contractor is liable to pay service tax even when the main contractor has discharged service tax on the entire contract value for commercial/industrial construction services. However, during the dispute period, Trade Notice No.53 exempted sub-contractors from this liability when main contractors paid tax on full value. The tribunal ruled the retrospective application of the contradictory circular was oppressive and should apply prospectively only. Extended limitation period was inapplicable as the appellant followed existing clarifications without suppression. The demand for service tax, interest, and penalties was set aside, and the appeal was allowed. en-us Tue, 25 Feb 2025 00:00:00 +0530 Thu, 06 Mar 2025 07:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766882 CESTAT Kolkata held that a sub-contractor is liable to pay service tax even when the main contractor has discharged service tax on the entire contract value for commercial/industrial construction services. However, during the dispute period, Trade Notice No.53 exempted sub-contractors from this liability when main contractors paid tax on full value. The tribunal ruled the retrospective application of the contradictory circular was oppressive and should apply prospectively only. Extended limitation period was inapplicable as the appellant followed existing clarifications without suppression. The demand for service tax, interest, and penalties was set aside, and the appeal was allowed. Case-Laws Service Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766882