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2018 (4) TMI 770 - AT - Service TaxBusiness Auxiliary Services - sub-contract - business of promoting and marketing of cable broadcasting service - time limitation - Held that: - prior to the issue of Circular dated 23.08.2007, admittedly, the Board had clarified on many occasions that when the full Service Tax liability was discharged by the main contractor, the sub - contractor need not to pay the Service Tax. Though, such clarification has no legal sanctity after the introduction of Cenvat Credit Rules, 2004 , the same , apparently , could lead to bonafide belief on the part of the assessee - Appellants like the present assessee-Appellants who acted as a sub-contractor. The demand is hit by limitation. The assessee - Appellants will get the benefit on the ground of limitation alone. Appeal allowed - decided in favor of appellant-assessee.
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