TMI Blog2023 (3) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... te works as per COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] - As there was confusion regarding the exigibility of the service tax, we find that the respondent had reason to believe that it was not liable to pay service tax and, therefore, extended period of limitation could not have been invoked. Therefore, only the demand of the normal period of limitation can be sustained. The appeal is remanded to the original authority to re-determine the service tax liability. Appeal allowed by way of remand. - Service Tax Appeal No. 59924 of 2013 - Final Order No. 50286/2023 - Dated:- 28-2-2023 - MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) AND MS. BINU TAMTA, MEMBER (JUDICIAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Developers Private Limited that the sub-contractor has also to pay service tax even if the main contractor has paid service tax. However, he submits that reference to the Larger Bench was made on account of conflicting decisions of different benches. Therefore, the respondent had reason to believe that it was not liable to pay service tax on the amounts received as sub-contractor. He also submits that almost all the contracts which the respondent had received were works contract service which were not liable to service tax except under the head works contract service after 1.6.2007 if such services still within the definition of works contract service under Section 65(105)(zzzza). 4. After hearing both sides, we find three issues inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Limited. Therefore, the extended period of limitation could not have been invoked. 5. After considering the submissions from both sides, we deem it a fit case to remand the matter to the original authority to re-adjudicate the matter taking into account the liability of sub-contractor to pay service tax as per Melanage Developers Private Limited and the classification of the service and exigibility of the service tax on composite works as per Larsen Toubro Ltd. As there was confusion regarding the exigibility of the service tax, we find that the respondent had reason to believe that it was not liable to pay service tax and, therefore, extended period of limitation could not have been invoked. Therefore, only the demand of the normal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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