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2018 (4) TMI 770

dmittedly, the Board had clarified on many occasions that when the full Service Tax liability was discharged by the main contractor, the sub - contractor need not to pay the Service Tax. Though, such clarification has no legal sanctity after the introduction of Cenvat Credit Rules, 2004 , the same , apparently , could lead to bonafide belief on the part of the assessee - Appellants like the presen .....

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ues: (i) The first one is with reference to discharge of full service tax liability by their client to whom they provided such promotional services; and (ii) The second one is with reference to the limitation of demand. The period of demand is from 01.07.2003 to 31.05.2005 and the show cause notice was issued only on 23.09.2008. Prior to issuance of clarification dated 23.08.2007 by the Board, the .....

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ly without reference to the fact that such services might have been part of the services provided by the client. Though the legal position is clear, but prior to the issue of said Circular dated 23.08.2007, admittedly, the Board had clarified on many occasions that when the full Service Tax liability was discharged by the main contractor, the sub - contractor need not to pay the Service Tax. Thoug .....

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