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TMI Blog2023 (8) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (AR) for the Respondent ORDER The issue involved in the present case is that whether the chartered accountant service provided by the appellant as a sub-contractor to the main contractor M/S. Deloitte Haskins and Sells is liable to service tax and whether the demand of Service tax is hit by limitation, in the fact that for the same service the show cause notices were also issued. 2. Ms. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the service tax. Subsequently, when the larger bench in the case of Melange Developers Pvt. Ltd - 2020 (33) GSTL 116 (Tri. -LB) has decided the issue whereby the sub-contractor was made liable to pay service tax, the issue was resolved. Therefore, in this position there is no suppression of fact on the part of the appellant. Hence, the demand is time bar. 3. Shri G. Kirupanandan, Learned Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of CA service but the payment was received after introduction of the Service Tax. We are of the view that the Service Tax is leviable on the date of provision of service, the CA service was not taxable at the time of provision of service, even though the payment was received subsequent to the introduction of Service Tax. Accordingly, the demand of Rs. 12,065/- is set aside. 4.1 In regard to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. Therefore, during the relevant period before amendment dated 01/08/2002, the service provided by CA in respect of management consultancy services was exempted. Accordingly, the demand of Rs. 88,625/- is also set aside. Since, demand itself is not maintained, the penalty and interest are also not sustainable. The impugned order is modified to the above extent. The appeal is allowed." From the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 465 wherein it was held that once on a particular issue the show cause notice has been issued, on the same issue for the subsequent period no extended period can be invoked as demand for the extended period do not sustain being time bar. 5. As per our above discussion and finding, the demand is clearly hit by limitation. Hence, the impugned order is set aside. Appeal is allowed with consequentia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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