https://www.taxtmi.com/caselaws?id=214420 The case involved issues regarding the entitlement to deduction of the cost of raw materials, determination of the gross value for service tax purposes, and the applicability of penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The Tribunal concluded that there was no sufficient evidence of actual sale of materials by the appellants, and the gross value for service tax should include the cost of materials consumed during the service. Penalties under Sections 76 and 77 were upheld, while the penalty under Section 78 was set aside. The appeal was dismissed regarding the demand for service tax, interest, and penalties under Sections 76 and 77. en-us Fri, 14 Oct 2011 00:00:00 +0530 Thu, 25 Sep 2014 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214420 The case involved issues regarding the entitlement to deduction of the cost of raw materials, determination of the gross value for service tax purposes, and the applicability of penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The Tribunal concluded that there was no sufficient evidence of actual sale of materials by the appellants, and the gross value for service tax should include the cost of materials consumed during the service. Penalties under Sections 76 and 77 were upheld, while the penalty under Section 78 was set aside. The appeal was dismissed regarding the demand for service tax, interest, and penalties under Sections 76 and 77. Case-Laws Service Tax Fri, 14 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214420