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2014 (10) TMI 457 - AT - Service TaxExtended period of limitation - Management consultancy service - levy of service tax on sub-contractor - Held that:- It is also seen that the Trade Notice No. 53-CE/97 dated 04.07.1997 in its para 4.4 quoted earlier clearly creates an impression that sub-consultants are not required to pay service tax. Even if the contention of the Ld. AR is conceded that the said Trade Notice does not reflect the correct legal position, it is totally reasonable to accept the appellants contention that at the material time, the said Trade Notice very much existed and was a valid and authorised guide to the trade. Indeed, the CBEC’s circular dated 23.08.2007 consolidated the various clarifications issued in the past and superceded the past circulars. That does not mean that the past circulars were necessarily held to be invalid for the period during which they existed. Thus it is untenable to allege suppression/wilful mis-statement of fact to evade duty in the wake of the said Trace Notice. Therefore, the demand beyond the normal period is prima facie unsustainable - Partial stay granted.
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