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2023 (3) TMI 439
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....ardhan, Authorized Representative - for the Appellant Shri G.K. Sarkar & Shri Prashant Srivastav, Advocates - for the Respondent ORDER This appeal has been filed by the Revenue to assail the order-in-original dated 14.06.2013 passed by the Commissioner of Service Tax, Delhi whereby he decided the show cause notice covering the period April 2005 to March 2010 and dropped service tax demand....
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....ed representative for the Revenue that in view of the Larger Bench decision the impugned order passed by the Commissioner is not correct and needs to be set aside. 3. Learned counsel for the respondent submits that it is true that the Larger Bench has decided in Melanage Developers Private Limited that the sub-contractor has also to pay service tax even if the main contractor has paid service t....
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....he work done by the sub-contractor. It has been decided by the Larger Bench of this Tribunal in Melanage Developers Private Limited in affirmative. (2) The second is whether the service tax is liable to be paid on works contract prior to 1.6.2007 service which has been decided in favour of the assessee by the Supreme Court in the case of Larsen & Toubro Ltd. [2015 (39) STR 913 (SC)]. It w....
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....ub-contractor when the main contractor had paid tax during the relevant period and the issue was finally settled in Melanage Developers Private Limited. Therefore, the extended period of limitation could not have been invoked. 5. After considering the submissions from both sides, we deem it a fit case to remand the matter to the original authority to re-adjudicate the matter taking into account....