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TMI Blog2024 (1) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... acts or not - invocation of extended period of limitation - HELD THAT:- There is no dispute that the appellant had provided the construction service in respect of construction of building belonging to Income Tax Department and Construction of staff quarters for Central Administrative Tribunal. Undisputedly, the buildings are government building and not commercial building, therefore, the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. Appeal is allowed. - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Rohan Thakkar, C.A. for the Appellant Shri Anoop Kumar Mudvel, Superintendent (AR) for the Respondent ORDER This appeal is directed against order-in-appeal passed by Learned Commissioner (Appeals) whereby the demand under construction service for the year 2009-2010 and 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason also the demand being made for extended period is not sustainable on the ground of limitation also. He placed reliance on the following judgments:- R B Chy Ruchi Ram Khattar Sons vs. CST 2015 (2) TRI 971 (Tri. Delhi) Khurana Engineers Ltd vs. CST 210 (11) TMI 81 (Tri. Ahmedabad) B Rama Rao Co. vs. CST 2017 (7) TMI 798 ( Tri. Hyderabad) Rama Construction Co. vs. CCE 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon by the appellant directly supports their case, therefore, following the judgments cited by the appellant, the demand in the present case is not sustainable. 4.1 Moreover, the appellant have provided the service in the capacity of sub- contractor. In catena of case laws, this Tribunal has taken a view that since the issue whether sub- contractor is liable to pay the service tax or o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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