2023 (9) TMI 523

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....Shri, P Ganesan, 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 a sub-contractor, when the main contractor discharged the liabilities on the full contract value and if yes, whether extended period of limitation can be invoked. 2. Shri Amal Dave, Learned Counsel appearing on behalf of the app....

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....the demand is not sustainable on the ground of time bar. He placed reliance on the following judgments: • Thakarshi J Likhiya V/s. CCE & ST, Rajkot 2023(6) TMI 847- CESTAT Ahmedabad • Intermark Shipping Agencies P. Ltd. V/s. CCE & ST, Rajkot 2023(8) TMI 123- CESTAT Ahmedabad • Laxmi Engineering P. Ltd. V/s. CST, Ahd 2023 (4) TMI 348-CESTAT AHMEDABAD â....

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....n the sub-contractor, there were various conflicting judgments and finally the issue has been resolved by the larger bench in the case of Melange Developers (supra). Considering, the above facts this Tribunal in the various Judgments cited by the learned Counsel held that no mala fide intention can be alleged against the assessee, accordingly, held that demand for the extended period will not be s....