https://www.taxtmi.com/caselaws?id=753839 CESTAT Allahabad ruled that appellant's services of printing voter electoral rolls and cards as sub-contractor to UPDESCO were correctly classifiable under Business Auxiliary Services, not Information Technology Services. The tribunal rejected appellant's contention that sub-contractors are exempt from service tax liability when main contractors pay tax, citing precedent. Extended period of limitation and Section 78 penalties were not upheld due to insufficient grounds. Section 76 penalty for pre-09.05.2008 period was deemed time-barred. Appeal partially allowed; matter remanded for re-computation of demand under normal limitation period per Section 73. en-us Fri, 07 Jun 2024 00:00:00 +0530 Tue, 11 Jun 2024 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753839 CESTAT Allahabad ruled that appellant's services of printing voter electoral rolls and cards as sub-contractor to UPDESCO were correctly classifiable under Business Auxiliary Services, not Information Technology Services. The tribunal rejected appellant's contention that sub-contractors are exempt from service tax liability when main contractors pay tax, citing precedent. Extended period of limitation and Section 78 penalties were not upheld due to insufficient grounds. Section 76 penalty for pre-09.05.2008 period was deemed time-barred. Appeal partially allowed; matter remanded for re-computation of demand under normal limitation period per Section 73. Case-Laws Service Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753839