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2014 (7) TMI 582 - CALCUTTA HIGH COURTConstruction services - failure to pay Service Tax when they rendered service as a sub-contractor without disclosing these facts to the department - appellant claims that service tax has been paid by the said principal and, therefore, there cannot be a double taxation for the same services. - Invocation of extended period of limitation - Held that:- According to the petitioners, referring to the circular dated August 23, 2007, the Department itself was uncertain whether the services rendered by the sub-contractor could at all be brought within the purview of taxable service attracting the service tax and such anomaly was clarified by issuing the aforesaid circular. This court, therefore, finds that all these aspects have not been dealt with by the Tribunal but the Tribunal has proceeded in a circuitous manner which is not sustainable. There is no recording of the Tribunal on the merits and this court, therefore, feels the said application should be considered afresh. - matter remanded back to tribunal - Decided in favour of assessee.
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