https://www.taxtmi.com/caselaws?id=255256 The judgment upheld the demand for service tax against the appellants based on the classification of services provided. However, the appellants were deemed eligible for the benefit of the composition scheme under certain conditions. The time-barred demand plea was dismissed, and penalties under Sections 77 and 78 were upheld. The penalty under Section 76 was set aside. The appeal was partially allowed, granting the benefit of the composition scheme and directing the re-computation of the demand by the jurisdictional Deputy/Assistant Commissioner within 15 days. en-us Fri, 28 Mar 2014 00:00:00 +0530 Mon, 12 Jan 2015 11:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255256 The judgment upheld the demand for service tax against the appellants based on the classification of services provided. However, the appellants were deemed eligible for the benefit of the composition scheme under certain conditions. The time-barred demand plea was dismissed, and penalties under Sections 77 and 78 were upheld. The penalty under Section 76 was set aside. The appeal was partially allowed, granting the benefit of the composition scheme and directing the re-computation of the demand by the jurisdictional Deputy/Assistant Commissioner within 15 days. Case-Laws Service Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255256