https://www.taxtmi.com/caselaws?id=210012 The Tribunal directed the Commissioner to reassess the demand raised in the show cause notice, aligning it with a previous order. The correct tax liability of the assessee should be determined after verifying Cenvat credit documents. The inclusion of the cost of land in the aggregate value of services was disputed, not the admitted and paid Service Tax. Penalties under Sections 76, 77, 78, and interest under Section 75 may be imposed by the Adjudicating Authority following the provided directions. The Revenue's appeal was disposed of accordingly. en-us Thu, 09 Jun 2011 00:00:00 +0530 Fri, 05 Jul 2013 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210012 The Tribunal directed the Commissioner to reassess the demand raised in the show cause notice, aligning it with a previous order. The correct tax liability of the assessee should be determined after verifying Cenvat credit documents. The inclusion of the cost of land in the aggregate value of services was disputed, not the admitted and paid Service Tax. Penalties under Sections 76, 77, 78, and interest under Section 75 may be imposed by the Adjudicating Authority following the provided directions. The Revenue's appeal was disposed of accordingly. Case-Laws Service Tax Thu, 09 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210012