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2013 (9) TMI 953 - CESTAT BANGALORENon payment of service tax by the sob-contractor under a bonafide belief that main contractor has paid the service tax - Management, maintenance or repair service - Held that:- the appellant has paid the entire service tax liability with interest. It is also seen that they are contesting the issue on merits. - appellant could have entertained a bona fide belief in not discharging the service tax liability as was indicated in Clause No15.2 of the agreement entered into with M/s. Mech Engineers & Erectors Ltd., which specifically states that the main contractor will discharge the service tax liability. On perusal of the records, we find that such a Clause has been implemented by the main contractor. In view of the fact that appellant could have entertained a bona fide belief, we find that the show cause notice which is issued on 13.1.2012 for the demands of service tax for the period April 2007 to March 2008, seems to be hit by limitation - stay granted.
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