https://www.taxtmi.com/caselaws?id=249972 The Tribunal upheld the demand for service tax, considering the value of material and consumables in the calculation, rejecting the appellants' argument for exemption under Notification No. 12/2003-ST. However, the demand beyond the normal limitation period was set aside as the appellants had disclosed their payment structure to the Revenue earlier. Penalties were dismissed due to the lack of intent to evade payment and the appellants' cooperation during audits. en-us Fri, 05 Apr 2013 00:00:00 +0530 Mon, 01 Dec 2014 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249972 The Tribunal upheld the demand for service tax, considering the value of material and consumables in the calculation, rejecting the appellants' argument for exemption under Notification No. 12/2003-ST. However, the demand beyond the normal limitation period was set aside as the appellants had disclosed their payment structure to the Revenue earlier. Penalties were dismissed due to the lack of intent to evade payment and the appellants' cooperation during audits. Case-Laws Service Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249972