https://www.taxtmi.com/caselaws?id=208423 The Tribunal directed the appellant, a service provider, to make a pre-deposit before remanding the case regarding failure to register for service tax and discharge tax liability. The appellant disputed the tax liability, claimed small scale exemption eligibility, and argued that the entire consideration received should be treated as cum-tax value since they did not collect service tax from customers. The Tribunal instructed the adjudicating authority to review the exemption eligibility and re-quantify the service tax if necessary. The appeal was allowed by way of remand, emphasizing the appellant's right to present evidence and arguments during the proceedings. en-us Thu, 13 Oct 2011 00:00:00 +0530 Mon, 16 Jan 2012 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208423 The Tribunal directed the appellant, a service provider, to make a pre-deposit before remanding the case regarding failure to register for service tax and discharge tax liability. The appellant disputed the tax liability, claimed small scale exemption eligibility, and argued that the entire consideration received should be treated as cum-tax value since they did not collect service tax from customers. The Tribunal instructed the adjudicating authority to review the exemption eligibility and re-quantify the service tax if necessary. The appeal was allowed by way of remand, emphasizing the appellant's right to present evidence and arguments during the proceedings. Case-Laws Service Tax Thu, 13 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208423