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2023 (3) TMI 439 - AT - Service TaxWaiver of service tax - demand dropped on the ground that the respondent need not pay service tax as sub-contractor when the main contractor itself has discharged the service tax liability - service tax is liable to be paid on works contract prior to 1.6.2007 or not - extended period of limitation - HELD THAT:- This is deemed to be a fit case to remand the matter to the original authority to re-adjudicate the matter taking into account the liability of sub-contractor to pay service tax as per Melanage Developers Private Limited and the classification of the service and exigibility of the service tax on composite works as per COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] - As there was confusion regarding the exigibility of the service tax, we find that the respondent had reason to believe that it was not liable to pay service tax and, therefore, extended period of limitation could not have been invoked. Therefore, only the demand of the normal period of limitation can be sustained. The appeal is remanded to the original authority to re-determine the service tax liability. Appeal allowed by way of remand.
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