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2019 (8) TMI 323 - AT - Service TaxConstruction of Residential Complex Service - Non-payment of service tax - sub-contract - construction of residential complex for Rajkot Municipal Corporation - time limitation - HELD THAT:- There is no dispute on the taxability as has been held by the Larger Bench in the case of CST, New Delhi vs. Melange Developers Pvt. Limited [2019 (6) TMI 518 - CESTAT NEW DELHI] that the subcontractor is independently liable to pay service tax even though service tax liability has been discharged by the main contractor - demand upheld. Time Limitation - HELD THAT:- If any assessee is of the belief that being sub-contractor they are not liable to pay service tax, in the light of amendment in Circular in 2005, the assessee should have approached the department and make the position clear regarding their bonafide belief. But in the present case, the appellant did not approach the department regarding their bonafide belief nor they obtained the registration. Therefore, when the Board issued amendment in 2005, it cannot be said that the appellant entertained bonafide belief correctly. In the case of Max Tech Oil & Gas Services Pvt. Limited [2016 (10) TMI 833 - CESTAT NEW DELHI], on the identical issue of taxability on sub-contractor, it was clearly held that extended period is invokable. Similarly, in the case of Sew Construction Limited [2010 (11) TMI 469 - CESTAT, NEW DELHI], the Tribunal has dealt with the liability to pay service tax by the sub-contractor and has clearly held that since registration was not sought, claim of bonafide belief cannot be accepted and demand for the extended period was maintained and penalty was also intact. Appeal dismissed - decided against appellant.
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