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2018 (8) TMI 813 - AT - Service TaxDemand raised by invoking extended period of limitation - penalty - the demand primarily stands confirmed against the appellant on the ground that during the period relevant for the purposes of said appeal they had provided service falling under the category of “site formation” and “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 them were relatable to the road construction or bridge construction services, which were exempted. As the matter is being remanded to the Original Adjudicating Authority, he would also examine the above stand of the appellant. Appeal allowed by way of remand.
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