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2024 (1) TMI 457 - AT - Service TaxLiability to pay service tax on sub-contractor - Cargo Handling Service - appellant had not charged any service tax for the service of Cargo Handling provided by them to their client and hence not paid the same - main contractor has paid the service tax on the entire services - invocation of Extended Period of Limitation - HELD THAT:- The issues were considered by this Tribunal in the case of Megh Raj Bansal Vs. CCE, [2023 (7) TMI 362 - CESTAT CHANDIGARH]. This Tribunal in the aforesaid case has considered in detail the various provisions of the services tax and the circular issued by the department and has held by relying upon the judgment of the Larger Bench in the case of GST vs. Melange Developers (Pvt.) Ltd [2019 (6) TMI 518 - CESTAT NEW DELHI-LB] that the sub contractor is liable to pay service tax even when the main contractor has paid the service tax on the total consideration. Secondly, the Tribunal has also held in the cases, after considering the various judgment of the Tribunal and also Larger Bench decision that extended period cannot be invoked to demand service tax. In the present case the show cause notice was issued on 07.02.2007 for the period 2002-03 to 2004-05 and the entire demand is barred by limitation. The appeal of the appellant is allowed on the ground of limitation only with consequential relief, if any as per law.
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