2016 (9) TMI 1543

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....ellant. Shri Sanjay Jain, AR, for the Respondent. ORDER The appellants have made a request to decide the case on the basis of written submissions made by them. On going through the impugned order, memo of appeal and written submissions and after hearing the learned DR duly represented by Shri Sanjay Jain, appearing for the Revenue, we find that the appellant was a registered Service Tax a....

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....d the work contract services, thus not calling for any penalty. They have also challenged the calculation of service tax on the ground that entire gross value has to be taken as cum tax value and accordingly the Service Tax quantification should have been done. 3. We appreciate the appellants above stand. Admittedly with the introduction of 'work contract' service the appellants switch to ....