https://www.taxtmi.com/caselaws?id=469668 A sub-contractor independently providing a taxable works contract service remains liable to discharge service tax under the charging and liability provisions, and prior payment by the main contractor does not extinguish that levy. However, where the record showed registration, return filing and a bona fide interpretational dispute, the extended period of limitation could not be invoked for want of suppression or wilful misstatement. The contract was treated as a composite works contract, so abatement for the material element and cum-tax computation were available, services rendered in the notified SEZ were outside the tax demand, and the penalties were unsustainable. en-us Wed, 24 Jan 2024 00:00:00 +0530 Sat, 27 Jun 2026 10:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469668 A sub-contractor independently providing a taxable works contract service remains liable to discharge service tax under the charging and liability provisions, and prior payment by the main contractor does not extinguish that levy. However, where the record showed registration, return filing and a bona fide interpretational dispute, the extended period of limitation could not be invoked for want of suppression or wilful misstatement. The contract was treated as a composite works contract, so abatement for the material element and cum-tax computation were available, services rendered in the notified SEZ were outside the tax demand, and the penalties were unsustainable. Case-Laws Service Tax Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469668