TaxTMI 
TaxTMI 
2023 (3) TMI 439
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.... 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 of Rs. 2,31,24,978/- on the ground that ....
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....iew 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 tax. However, he submits that reference to the....
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....d 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 was held that no service tax was liable to be paid on works co....
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....ant 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 the liability of sub-contractor to pay service tax as per Melanage De....