https://www.taxtmi.com/caselaws?id=802286 Service-tax classification depends on the essential character of an activity, not its location or the recipient's business. Auxiliary civil, mechanical, maintenance and transport work does not become mining service merely because it occurs in a mining area. Composite contracts involving labour and transfer of goods fall under works contract services. The extended limitation period requires specified conduct, such as suppression of facts, with intent to evade tax; disclosure and tax payment are relevant to that assessment. Penalty under section 78 requires conduct involving intent to evade tax, while payment, bona fide belief and concession of other liabilities are relevant to penalty under section 77. en-us Thu, 29 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802286 Service-tax classification depends on the essential character of an activity, not its location or the recipient's business. Auxiliary civil, mechanical, maintenance and transport work does not become mining service merely because it occurs in a mining area. Composite contracts involving labour and transfer of goods fall under works contract services. The extended limitation period requires specified conduct, such as suppression of facts, with intent to evade tax; disclosure and tax payment are relevant to that assessment. Penalty under section 78 requires conduct involving intent to evade tax, while payment, bona fide belief and concession of other liabilities are relevant to penalty under section 77. Case-Laws Service Tax Thu, 29 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802286