https://www.taxtmi.com/caselaws?id=768776 CESTAT Kolkata held that sub-contractors remain liable to pay Service Tax even when main contractors have already paid Service Tax on the entire value, as clarified by Board Circular No. 96/7/2007-S.T. For works contract services to one client, the extended period of limitation was deemed unsustainable due to revenue neutrality, with no penalty imposed. However, for services to other clients where the appellant collected Service Tax at 4.12% but filed nil returns, suppression of facts with intent to evade tax was established, justifying extended period invocation and penalty equal to tax demand. Appeal disposed by remand for quantification. en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 14 Apr 2025 08:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768776 CESTAT Kolkata held that sub-contractors remain liable to pay Service Tax even when main contractors have already paid Service Tax on the entire value, as clarified by Board Circular No. 96/7/2007-S.T. For works contract services to one client, the extended period of limitation was deemed unsustainable due to revenue neutrality, with no penalty imposed. However, for services to other clients where the appellant collected Service Tax at 4.12% but filed nil returns, suppression of facts with intent to evade tax was established, justifying extended period invocation and penalty equal to tax demand. Appeal disposed by remand for quantification. Case-Laws Service Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768776