TMI Blog2023 (9) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... itation - HELD THAT:- The fact is not under dispute that on this issue of taxability on the sub-contractor, there were various conflicting judgments and finally the issue has been resolved by the larger bench in the case of COMMISSIONER OF SERVICE TAX VERSUS MELANGE DEVELOPERS PVT. LTD. [ 2019 (6) TMI 518 - CESTAT NEW DELHI] , where it was held that It is not possible to accept the contention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant Shri, P Ganesan, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is liable to pay Service Tax as a sub-contractor, when the main contractor discharged the liabilities on the full contract value and if yes, whether extended period of limitation can be invoked. 2. Shri Amal Dave, Learned Counsel appearing on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal held that the demand is not sustainable on the ground of time bar. He placed reliance on the following judgments: Thakarshi J Likhiya V/s. CCE ST, Rajkot 2023(6) TMI 847- CESTAT Ahmedabad Intermark Shipping Agencies P. Ltd. V/s. CCE ST, Rajkot 2023(8) TMI 123- CESTAT Ahmedabad Laxmi Engineering P. Ltd. V/s. CST, Ahd 2023 (4) TMI 348-CESTAT AHMEDABAD Sharma Decorators V/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the issue has been resolved by the larger bench in the case of Melange Developers (supra). Considering, the above facts this Tribunal in the various Judgments cited by the learned Counsel held that no mala fide intention can be alleged against the assessee, accordingly, held that demand for the extended period will not be sustainable. Considering the judgments cited by the Learned Counsel in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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