https://www.taxtmi.com/caselaws?id=802282 Partial reverse charge makes a proprietary subcontractor liable for half the service tax on works contract services, with the recipient responsible for the balance. Tax already deposited by the subcontractor is accounted for in calculating liability. The extended limitation period cannot be invoked where non-payment arose from a bona fide belief supported by conflicting tribunal decisions and suppression is not established. In those circumstances, a demand for the extended period is time-barred. en-us Fri, 16 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802282 Partial reverse charge makes a proprietary subcontractor liable for half the service tax on works contract services, with the recipient responsible for the balance. Tax already deposited by the subcontractor is accounted for in calculating liability. The extended limitation period cannot be invoked where non-payment arose from a bona fide belief supported by conflicting tribunal decisions and suppression is not established. In those circumstances, a demand for the extended period is time-barred. Case-Laws Service Tax Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802282