2018 (8) TMI 813

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..... supply of tangible goods” services - Held that:- The fact whether principal contractors have discharged the service tax liability for the full amount is required to be verified - the matter needs re-examination based upon verification of the facts relatable to payment of service tax on the full value of the contract. The appellants have also taken a stand that some of the services supplied by t .....

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..... have heard learned DR and have gone through the impugned orders. 2. Service Tax of around ₹ 1.63 crores stands confirmed against the appellant for the period April, 2005 to March, 2010, by invoking the longer period of limitation. In addition penalty of identical again stand imposed upon them under Section 78 of the Finance Act, 1994 and ₹ 10,000/- under Section 77 of the said Act. .....

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..... e fact whether principal contractors have discharged the service tax liability for the full amount is required to be verified. As such we are of the view that the matter needs re-examination based upon verification of the facts relatable to payment of service tax on the full value of the contract. 4. It is further seen that the appellants have taken a stand that some of the services supplied by .....

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