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2024 (3) TMI 693 - CESTAT KOLKATALiability to service tax - construction activities - main contractor was discharging Service Tax liability - Revenue is of the view that during the impugned period, sub-contractors are required to pay Service Tax in terms of Master Circular No. 96/7/2007-S.T. dated 23.08.2007 - Time limitation - HELD THAT:- Although in terms of the Master Circular No. 96/7/2007-S.T. dated 23.08.2007 the respondents were liable to pay Service Tax being the sub-contractor, on the premise that the main contractor had discharged their Service Tax liability, the respondents did not pay Service Tax. The fact of non-payment of Service Tax had come to the knowledge of the Revenue in 2008 when the audit was conducted at the end of the main contractors, who were discharging Service Tax liability on the activity of the respondents who were sub-contractors. Despite that, no investigations were conducted at the end of the respondents. Time Limitation - HELD THAT:- Moreover, the Show Cause Notices were issued after almost three years of knowing the fact that the respondents were not paying Service Tax being sub-contractors - The whole of the demand is barred by limitation. There are no merit in the appeals filed by the Revenue. The same are dismissed.
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