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2023 (11) TMI 155 - AT - Service TaxLiability of appellant to pay service tax - services rendered by appellant and, their principals have discharged the duty on behalf of all the agents - Extended Period of Limitation - HELD THAT:- It is clear that the applicable service tax stands paid in the instant case. The facts of the impugned case are different from those in the case of M/s Melange Developers [2019 (6) TMI 518 - CESTAT NEW DELHI-LB] relied upon by the learned Authorized Representative. The issue before the Larger Bench in the case of M/s Melange Developers was that whether a sub-contractor is liable to pay service tax where the main contractor has paid service tax on the total value of the contract. In the instant case, however, it is clear that M/s SETD have discharged the service tax payable by the Agent. Payment of service tax into the Revenue Exchequer is not in dispute. What is in dispute is who has to discharge the service tax liability - service tax having been paid, though, by the principal on the services rendered by the appellant, it cannot be a case of non-payment of applicable service tax. Once service tax is paid, there is no loss to the revenue of the Government, the question as to who has paid the same, remains a procedural issue and thereto, an empty one. Extended period of limitation - HELD THAT:- There are cogent reasons for the appellant to believe that they are not obliged to pay service tax again; therefore, the ambiguity in the minds of the appellant is a bona fide one. Therefore, extended period cannot be invoked. Appeal allowed both on merits and limitation.
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