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2018 (10) TMI 1205 - CESTAT NEW DELHIShort paid/not paid Service Tax - income in respect of the services shown in the balance sheet for the period 2005-06 to 2007-08 - Composite works contract services - Penalties - Held that:- The work order for repair supply fixing of cow catchers at State warehouse is a composite contract including supply of material and the benefit of composition scheme is to be extended to the assessee-Appellants as they have intimated to the Department about the exercise of the said option - on this short ground alone, matter remanded to the original authority for quantification of Service Tax to be paid under composition scheme - penalties set aside - appeal allowed by way of remand.
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