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2017 (7) TMI 251 - AT - Service TaxSub-contract - time limitation - whether sub-contractor is required to pay service tax on the construction services when the main contractor for whom they are providing the services is discharging the service tax on the total value of the contract? - Held that: - the Commissioner (Appeals) held that the extended period of limitation was unwarranted. From the ground of appeal, we find that the Revenue has not challenged by making any ground on the limitation, the appeal filed only on the merit. Therefore, the findings of the Commissioner (Appeals) on limitation which was not challenged, demand is not sustainable being time barred - we are of the view that the demand for the same period, how in once case is time barred and how in other case it is not time barred. The Commissioner (Appeals) has given a contrary view as regards the time bar. We, therefore, remand the matter (Appeal No.ST/86291/13) filed by the party to the Commissioner (Appeals) for re-consideration of the issue on limitation - appeal allowed by way of remand.
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