https://www.taxtmi.com/caselaws?id=468733 A sub-contractor executing construction through a main contractor was treated as liable to service tax on services rendered to the main contractor, so the levy could not be denied merely because the project related to Army accommodation. However, no service tax survived for the period prior to 01.07.2010 on the facts found, and the Tribunal held that bona fide belief and legal uncertainty barred invocation of the extended period and penalty. The surviving tax and interest, if any, was confined to the normal period after 01.07.2010 and required recomputation. en-us Fri, 10 Oct 2025 00:00:00 +0530 Tue, 19 May 2026 18:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468733 A sub-contractor executing construction through a main contractor was treated as liable to service tax on services rendered to the main contractor, so the levy could not be denied merely because the project related to Army accommodation. However, no service tax survived for the period prior to 01.07.2010 on the facts found, and the Tribunal held that bona fide belief and legal uncertainty barred invocation of the extended period and penalty. The surviving tax and interest, if any, was confined to the normal period after 01.07.2010 and required recomputation. Case-Laws Service Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468733