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TMI Blog2020 (1) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ferent benches of this Tribunal. Finally, the said issue, referred to the Larger Bench, in the case of Milenge Developers Pvt. Ltd. [ 2019 (6) TMI 518 - CESTAT NEW DELHI-LB ] was got decided in the year 2019, where it was held that A sub-contractor would be liable to pay Service Tax even if the main contractor has discharged Service Tax liability on the activity undertaken by the sub-contractor in pursuance of the contract. Invocation of extended period of limitation - HELD THAT:- The element of suppression, fraud, etc. are not made out against the assessee and as such, the extended period of limitation is not available to the Revenue. Appeal allowed - decided in favor of appellant. - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Jat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the main contractor was liable to pay service tax and has accordingly paid service tax with respect to the said work. In support, they also filed copy of documents of A.R.T. (P) Ltd., like the ST-3 Return, GAR-7, Challan copy, 26 AS certificate, copy of the work order and also copy of the certificate issued by the main contractor. However, it appeared to Revenue that the appellant is also liable as a sub-contractor to pay service tax again on the turnover achieved through the main contractor. Accordingly, it appeared to Revenue that they are liable to pay short duty on the taxable amount of ₹ 43,84,666/-. It was further alleged that the appellant has intentionally evaded the payment of legitimate service tax by suppressing the vita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals), who vide impugned order was pleased to reject the appeal, relying on the findings of the Asstt. Commissioner. 5. Being aggrieved, the appellant is before this Tribunal. 6. The ld. Counsel for the appellant points out that there were judgements in favour of the appellant that the sub-contractor is not liable to pay service tax when the main contractor has discharged the service tax liability on the same work. Secondly, the Bombay Bench of this Tribunal in the case of Sunil Hi-Tech Engineers Ltd. 2014 (36) STR 408, had held that both the sub-contractor and the main contractor are separately liable for service tax for work contract. The Hon ble Bombay High Court have admitted the appeal of the assessee on the quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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