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CESTAT : Third Member confirms liability; Sub-contractor's obligation not absolved by main-contractor's tax discharge

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CESTAT Third Member concurs with division bench, sub-contractors providing commercial or industrial construction services to main contractor, liable to discharge service tax independently; CBEC Circular dated August 23, 2007 clarificatory & general in nature, applicable to past period as well; As per said Circular, fact that a given taxable service constitutes input service for another service provider does not alter taxability of such service rendered; Rejects assessee’s contention that restriction on credit availment under Notification No. 1/2006-ST without rationale, unreasonable and unintentional; Moreover, upholds extended limitation period invocation and penalties u/s 76, 77 & 78 to be re-quantified by Adjudicating Authority under de novo proceedings  : Mumbai Tribunal

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