2023 (8) TMI 350

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....hri G.Kirupanandan, Assistant Commissioner (AR) for the Respondent ORDER The issue involved in the present case is that whether the chartered accountant service provided by the appellant as a sub-contractor to the main contractor M/S. Deloitte Haskins and Sells is liable to service tax and whether the demand of Service tax is hit by limitation, in the fact that for the same service the show ....

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....ant being sub-contractor is not liable to pay the service tax. Subsequently, when the larger bench in the case of Melange Developers Pvt. Ltd - 2020 (33) GSTL 116 (Tri. -LB) has decided the issue whereby the sub-contractor was made liable to pay service tax, the issue was resolved. Therefore, in this position there is no suppression of fact on the part of the appellant. Hence, the demand is time b....

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....ervice was provided prior to the introduction of service of CA service but the payment was received after introduction of the Service Tax. We are of the view that the Service Tax is leviable on the date of provision of service, the CA service was not taxable at the time of provision of service, even though the payment was received subsequent to the introduction of Service Tax. Accordingly, the dem....

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.... inserting the explanation but that cannot be applied retrospectively. Therefore, during the relevant period before amendment dated 01/08/2002, the service provided by CA in respect of management consultancy services was exempted. Accordingly, the demand of Rs. 88,625/- is also set aside. Since, demand itself is not maintained, the penalty and interest are also not sustainable. The impugned order ....