https://www.taxtmi.com/caselaws?id=213845 The Tribunal classified the services provided by the appellants as "works contract service," determining the taxable value by excluding the service tax element. The extended period of limitation was upheld due to willful suppression of facts. Penalties under Sections 76 and 77 were sustained, with Section 78 penalties set aside for re-quantification. The appeals were disposed of with directions for re-quantification of service tax and penalties, providing the appellants with a reasonable opportunity to be heard on the remanded issues. en-us Mon, 14 May 2012 00:00:00 +0530 Mon, 07 Jul 2014 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213845 The Tribunal classified the services provided by the appellants as "works contract service," determining the taxable value by excluding the service tax element. The extended period of limitation was upheld due to willful suppression of facts. Penalties under Sections 76 and 77 were sustained, with Section 78 penalties set aside for re-quantification. The appeals were disposed of with directions for re-quantification of service tax and penalties, providing the appellants with a reasonable opportunity to be heard on the remanded issues. Case-Laws Service Tax Mon, 14 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213845