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2017 (5) TMI 956 - AT - Service TaxSub-contract - The appellants are engaged in providing erection, commissioning or installation service to main contractor M/s ABB Ltd. - case of appellant is that the demand pertains to the period September 2005 to October 2006. The SCN was issued on 10/03/2010, well beyond the normal period of limitation - Held that: - during the material time, the clarification issued by the Board on 07/10/1998 regarding the non-liability of the sub-contractor rendering same type of service as the main contractor, is prevailing and followed by the field formations. It is only in the master circular issued on 23/08/2007, the position was clarified with a contrary view - without going into the merits of the case, it is apparent that in such situation of interpretation of the statutory provision, there could be no basis for invoking suppression, fraudulent intend etc. on the part of the appellant - demand hit by limitation - penalties also set aside - appeal allowed - decided in favor of appellant.
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