https://www.taxtmi.com/caselaws?id=436639 The tribunal upheld the demand of service tax under management, maintenance, and repair services as the appellant's services to government bodies did not qualify for exemption. The extended period of limitation was correctly invoked as the appellant had not disclosed the service value. Penalties under sections 76 and 78 were proportionately reduced but upheld. The appeal challenging the order-in-appeal was dismissed, affirming the correctness of the impugned order. en-us Mon, 17 Apr 2023 00:00:00 +0530 Tue, 18 Apr 2023 08:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436639 The tribunal upheld the demand of service tax under management, maintenance, and repair services as the appellant's services to government bodies did not qualify for exemption. The extended period of limitation was correctly invoked as the appellant had not disclosed the service value. Penalties under sections 76 and 78 were proportionately reduced but upheld. The appeal challenging the order-in-appeal was dismissed, affirming the correctness of the impugned order. Case-Laws Service Tax Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436639