2023 (12) TMI 749

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....B. Seetharamaiah, Consultant for the Appellant. Shri M Anukathir Surya, Authorised Representative for the Respondent. ORDER Heard the parties. 2. The issue involved is whether the Show Cause Notice have been rightly issued invoking the extended period of limitation. The brief facts are: M/s Sri Sai Engineering & Drilling filed the appeal against the Order-in-original No.06/201....

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.... regularly. The Appellant have also paid their admitted taxes as per returns. It was only subsequently, that the Revenue on verification of income tax returns, profit and loss statement and ledger accounts, it appeared that Appellant have rendered service under the head Survey and Exploration of Minerals, as a sub-contractor to M/s East Coast Engineering Company, Guntur and Vishesh Engineering Com....

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.... paid the service tax on the turnover achieved through this appellant. At the investigation stage also, the Appellant had taken the stand that service tax is payable by the Main Contractor as per the terms of the contract, and they need not pay the same. Thus, there is no case of any wilful suppression or fraud or noncompliance on the part of this Appellant. As such the Show Cause Notice dated 05.....

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....tor to pay service tax, under the admitted facts that the main Contractor have discharged the tax liability. The said issue was referred to Larger Bench of this Tribunal in Melange Developers Pvt Ltd., [2019 (6) TMI 518 - CESTAT, New Delhi] and the Larger Bench pronounced its judgment on 23.05.2019 wherein it was held that although service tax being a destination tax liability, is only chargeable ....