https://www.taxtmi.com/caselaws?id=786238 Sub-contractor liability for service tax was examined where the sub-contractor did not remit tax after Master Circular No.96/7/2007-S.T., relying on conflicting Tribunal decisions and a bona fide belief that the main contractor was discharging tax. The Larger Bench later held sub-contractors liable, but for the disputed period (Dec 2008-Mar 2012) the conflict created a genuine belief. The Tribunal found the show-cause notice dated 07.01.2014 could not validly invoke the extended period of limitation; consequence: the extended period was held not invocable and the impugned order was set aside, appeal allowed. en-us Fri, 06 Feb 2026 00:00:00 +0530 Tue, 10 Feb 2026 07:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786238 Sub-contractor liability for service tax was examined where the sub-contractor did not remit tax after Master Circular No.96/7/2007-S.T., relying on conflicting Tribunal decisions and a bona fide belief that the main contractor was discharging tax. The Larger Bench later held sub-contractors liable, but for the disputed period (Dec 2008-Mar 2012) the conflict created a genuine belief. The Tribunal found the show-cause notice dated 07.01.2014 could not validly invoke the extended period of limitation; consequence: the extended period was held not invocable and the impugned order was set aside, appeal allowed. Case-Laws Service Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786238