Sub-contractor must pay Service Tax on works contract services despite main contractor's payment; no extended limitation period due to no misconduct.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Extended period of limitation - works contract service - A sub-contractor would be liable to pay Service Tax even if the main contractor has discharged Service Tax liability on the activity undertaken by the sub-contractor in pursuance of the contract. - The element of suppression, fraud, etc. are not made out against the assessee and as such, the extended period of limitation is not available to the Revenue.....