2023 (6) TMI 847

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....vocate for the Appellant Shri Ajay Kumar Samota, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is liable to pay service tax as sub-contractor when the main contractor discharged the liability on the full contract value and if yes, whether the extended period of limitation can be invoked. 2. Shri Amal Dave, learned Coun....

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....nded period cannot be invoked. He placed reliance on the following judgments:- (a) Laxmi Engineering P. Limited - 2023 (4) TMI 348-CESTAT AHMENDABAD (b) Sharma Decorators - 2023 (4) TMI 351 - CESTAT New Delhi (c) Shanti Construction Co - 2023 (3) TMI 14 - CESTAT Ahmedabad (d) Heena Enterprises and MK Enterprise - 2022 (7) TMI 1182 CESTAT Ahmedabad (e) C....

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....ncludes the value of the service provided by the sub-contractor also. If the appellant being a sub-contractor would have discharged the service tax liability, then to that extent the liability of service tax on the main contractor would have reduced therefore, it is clearly a case of Revenue neutral. Moreover, on this issue the board had issued Circular No. 23/3/97-ST dated 13.10.1997, TRU letter ....