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2020 (6) TMI 419 - AT - Service TaxCommercial or industrial construction service - service tax liability of the sub-contractor - mis-statement of facts or not - extended period of limitation - HELD THAT:- The matter stands decided on merit in favour of the Department vide the decision of this Tribunal’s Larger Bench in the case of COMMISSIONER OF SERVICE TAX VERSUS MELANGE DEVELOPERS PVT. LTD. [2019 (6) TMI 518 - CESTAT NEW DELHI] herein it has been held that in the scheme of service tax the every individual service provider need to discharge his service tax liability and since the scheme of Cenvat credit is very much available to all the service provider as per the chain of events, the credit of the service tax paid by the sub-contractor can be availed by the principal service provider. Extended period of limitation - HELD THAT:- Since the issue has been under dispute and there have been several interpretation regarding the service tax liability of the sub-contractor where the main contractor has paid the service tax on the entire value of the service. It cannot be alleged that there have been element of fraud, collusion, willful mis-statement or suppression of acts with an intent to evade service tax, the demand in such circumstances can only be confirmed for the normal period of demand as provided under Section 73 (1) of the Finance Act, 1994. Insofar as the demand of the service tax on merit is concerned, the appeal of the appellant is dismissed, however, the period of demand need to be restricted on the normal period of demand as per the Section 73 (1) of the Finance Act, 1994 - appeal allowed in part.
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