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2018 (2) TMI 84 - AT - Service TaxCargo Handling Services - sub-contract - the appellant did not discharge the Service Tax on the consideration received by them on the ground that the entire value is already included by the main contractor, M/s DARCL, for payment of service tax by them - Held that: - once the main contractor is paying service tax, the sub-contractor, whose entire value of service is sub-sumed in the value on which the Service Tax is paid by the main contractor, is not required to pay service tax separately - the service rendered is covered by the definition of ‘Cargo Handling Services’ and consequently, the liability for payment of Service Tax has arisen on the part of the appellant - The services provided by the sub-contract and used by the main service provider is liable for payment of Service Tax in the hands of sub-contractor. Extended period of limitation - Held that: - the department is not justified in invoking the extended time limit to demand service tax from the appellant. Moreover, the entire details of amount has already been recorded in the books of account of the appellant and the same has been noticed only during the period of audit by the department - extended period not invocable. For quantifying the demand, as above, the matter is remanded to the adjudicating authority - issue of penalty also to be redetermined - appeal allowed in part by way of remand.
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