https://www.taxtmi.com/caselaws?id=771487 The Tribunal addressed two key issues: (a) service tax liability of a sub-contractor and (b) extended limitation period for tax recovery. It held that sub-contractors are independently liable to pay service tax, even if the main contractor has already paid tax. However, due to conflicting precedents and the appellant's reasonable belief, the Tribunal rejected penalties and the extended limitation period, partially allowing the appeal. en-us Fri, 23 May 2025 00:00:00 +0530 Tue, 27 May 2025 08:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771487 The Tribunal addressed two key issues: (a) service tax liability of a sub-contractor and (b) extended limitation period for tax recovery. It held that sub-contractors are independently liable to pay service tax, even if the main contractor has already paid tax. However, due to conflicting precedents and the appellant's reasonable belief, the Tribunal rejected penalties and the extended limitation period, partially allowing the appeal. Case-Laws Service Tax Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771487