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2018 (2) TMI 151 - AT - Service TaxManagement, Maintenance or Repair services - period of dispute is from July 2004 to March 2008 - Held that: - The activities undertaken by the appellants in pursuance of the work order is clearly covered by the tax entry as they are involved in management, maintenance of such circuit for which they have obtained consideration from their clients - demand upheld. Liability of service tax as of sub-contractor - Held that: - The present work order given to the appellants cannot be considered as a subcontract of such contract given to the main system integrators. As already noted, the system integrators are involved in various activities taxable under various tax entries. The details are not before us. As such, it will not be possible to come to a conclusion that the appellant has only executed the said contract work of a main contract of the same tax entry given to the system integrators. Time limitation - Held that: - no tax is paid on the present disputed activity - Extended period demand is sustainable. Penalty - invocation of section 80 - Held that: - Section 80 provides for waiver of penalty imposed under Section 78, if the appellants can show reasonable cause. The appellants have pleaded that Wipro has given a certificate of payment of service tax on the whole consideration which is inclusive of consideration paid to the appellants - penalty waived by invoking section 80. Appeal allowed in part.
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