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2023 (9) TMI 523 - CESTAT AHMEDABAD
Liability to pay Service Tax as a sub-contractor - main contractor discharged the liabilities on the full contract value - invocation of extended period of limitation - HELD THAT:- The fact is not under dispute that on this issue of taxability on the sub-contractor, there were various conflicting judgments and finally the issue has been resolved by the larger bench in the case of COMMISSIONER OF SERVICE TAX VERSUS MELANGE DEVELOPERS PVT. LTD. [2019 (6) TMI 518 - CESTAT NEW DELHI], where it was held that It is not possible to accept the contention of the learned Counsel for the Respondent that a sub-contractor is not required to discharge Service Tax liability if the main contractor has discharged liability on the work assigned to the sub-contractor.
Extended period of limitation - HELD THAT:- Considering, the above facts this Tribunal in the various Judgments held that no mala fide intention can be alleged against the assessee, accordingly, held that demand for the extended period will not be sustainable - in the present case, the demand being beyond the normal period of limitation would not sustain on the ground of time bar alone.
The impugned order set aside only on the ground of time bar - appeal allowed.