https://www.taxtmi.com/caselaws?id=261858 The Tribunal confirmed that works contracts could be vivisected for service tax purposes before 1.6.2007. The extended period of limitation was deemed applicable, except for the contract with Chennai Petroleum Corporation Ltd. The appellant's failure to disclose certain services in their returns indicated willful misstatement and suppression of facts, justifying the invocation of the extended period of limitation. The majority order upheld the service tax levy and extended period of limitation, except in the case of the CPCL contract, which was deemed time-barred. en-us Fri, 12 Jun 2015 00:00:00 +0530 Fri, 24 Jul 2015 21:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261858 The Tribunal confirmed that works contracts could be vivisected for service tax purposes before 1.6.2007. The extended period of limitation was deemed applicable, except for the contract with Chennai Petroleum Corporation Ltd. The appellant's failure to disclose certain services in their returns indicated willful misstatement and suppression of facts, justifying the invocation of the extended period of limitation. The majority order upheld the service tax levy and extended period of limitation, except in the case of the CPCL contract, which was deemed time-barred. Case-Laws Service Tax Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261858