Court Rules Sub-Contractors Not Liable for Service Tax if Main Contractor Pays; Extended Assessment Period Favorable to Appellant.

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....Liability of appellant to pay service tax - works contract services - There is a reason for a bona fide belief in such arrangement regarding non-liability of sub-contractor when the main contractor is liable to discharge full service tax. Though the said principle is not applicable against the tax liability but the question of invoking extended period is to be answered in favour of the appellant - AT....