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2017 (9) TMI 232 - CESTAT NEW DELHIMaintenance and repair services - subcontractors - non-payment of service tax - appellant contested their liability to pay service tax only on the ground that the main contractor paid service tax on the full value which included the part of the consideration they received for the sub-contracted work - Held that: - the decision in the case of FOTO FLASH Versus COMMISSIONER OF SERVICE TAX [2007 (10) TMI 133 - CESTAT, BANGALORE], relied upon, where it was held that If the main contractor discharges the service tax liability, there is no need for sub-contractor to pay the service tax - the appellants produced various certificates and correspondents from their main clients like BHEL, NTPC, etc to the effect that service tax was not charged for sub-contracted work - demand upheld. Extended period of limitation - Held that: - The clarifications issued and decisions of the Tribunal did give room for bonafide belief for non-tax liability of a subcontractor - the demand of service tax is to be restricted to normal period with no liability to penalties. Appeal allowed - decided partly in favor of appellant.
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