Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 102 - AT - Service TaxExtended period of limitation - validity of SCN - works contract service - works order received from the main contractor, and as per the terms of the contract, the main contractor has discharged the service tax liability - liability of appellant to discharge service tax - HELD THAT:- The issue as regards the liability of sub-contractor, where the main contractor has discharged the service tax liability, being the bone of contention, there were divergent views taken by the different benches of this Tribunal. Finally, the said issue, referred to the Larger Bench, in the case of Milenge Developers Pvt. Ltd. [2019 (6) TMI 518 - CESTAT NEW DELHI] was got decided in the year 2019, where it was held that A sub-contractor would be liable to pay Service Tax even if the main contractor has discharged Service Tax liability on the activity undertaken by the sub-contractor in pursuance of the contract. Invocation of extended period of limitation - HELD THAT:- The element of suppression, fraud, etc. are not made out against the assessee and as such, the extended period of limitation is not available to the Revenue. Appeal allowed - decided in favor of appellant.
|