2015 (5) TMI 298

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....he Petitioner : Shri Vijai Kumar, Adv. For the Respondent : Shri Amresh Jain, DR ORDER Per: R K Singh: The Stay Application along with Appeal has been filed against Order-in-Appeal No. 77(VC)ST/JPR-l/2013 dated 28.07.2013, which upholds the Order-in-Original dated 30.09.2011 in terms of which service tax demand of Rs. 32,84,750/- for the period 2005-06 to 2008-09 was confirmed (along w....

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....hat the sub-contractors were liable to pay service tax for the service rendered by them and from then onwards they paid the service tax even as sub-contractors. They stated that the substantial part of demand is also time barred as there was no wilful mis-statement or suppression of facts and that part of the contract was for construction of community centre, which cannot be covered under the cate....

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....ity. The CBEC itself revised/reversed that clarification in the year 2007 vide circular dated 23.08.2007. However, prior to 23.08.2007, the appellants certainly had a ground not to pay the service tax as sub-contractors in view of the then prevailing clarification of the Board and therefore the extended period with regard thereto is prima facie not invokable making that component of demand time ba....