https://www.taxtmi.com/caselaws?id=370815 The Tribunal classified the services provided by the appellant to the Railways as 'Business Auxiliary Services,' making them liable for service tax. The demand for service tax was upheld, but the extended period of limitation was deemed unjustified. Penalties under Sections 76 and 77 were upheld, while the penalty under Section 78 was set aside. The adjudicating authority was directed to re-quantify the demand, and interest was deemed payable. en-us Thu, 15 Nov 2018 00:00:00 +0530 Sat, 24 Nov 2018 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370815 The Tribunal classified the services provided by the appellant to the Railways as 'Business Auxiliary Services,' making them liable for service tax. The demand for service tax was upheld, but the extended period of limitation was deemed unjustified. Penalties under Sections 76 and 77 were upheld, while the penalty under Section 78 was set aside. The adjudicating authority was directed to re-quantify the demand, and interest was deemed payable. Case-Laws Service Tax Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370815