https://www.taxtmi.com/caselaws?id=203704 Where service tax was not separately collected, the receipts were treated as cum-tax value for limited recomputation of tax, interest and consequential penalty. The matter was remanded to the original authority for that restricted exercise. The challenge to the penalty sustained by the lower appellate authority was rejected, and the reduced penalty issue under Section 78 was not pressed. The document thus records only partial relief on valuation, with the remaining penalty challenge failing. en-us Mon, 02 May 2011 00:00:00 +0530 Thu, 09 Jun 2011 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203704 Where service tax was not separately collected, the receipts were treated as cum-tax value for limited recomputation of tax, interest and consequential penalty. The matter was remanded to the original authority for that restricted exercise. The challenge to the penalty sustained by the lower appellate authority was rejected, and the reduced penalty issue under Section 78 was not pressed. The document thus records only partial relief on valuation, with the remaining penalty challenge failing. Case-Laws Service Tax Mon, 02 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203704