https://www.taxtmi.com/caselaws?id=215418 The Tribunal upheld the Revenue's position that CMC charges should be included in the assessable value of CHA service for service tax purposes. The appellants' failure to disclose these charges in their returns led to the dismissal of their time-bar defense. The Tribunal emphasized the statutory requirement to disclose all expenses related to providing taxable services, affirming the inclusion of CMC charges and rejecting the appellants' argument of double taxation. Consequently, the appeals were dismissed. en-us Tue, 20 Mar 2012 00:00:00 +0530 Fri, 12 Oct 2012 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215418 The Tribunal upheld the Revenue's position that CMC charges should be included in the assessable value of CHA service for service tax purposes. The appellants' failure to disclose these charges in their returns led to the dismissal of their time-bar defense. The Tribunal emphasized the statutory requirement to disclose all expenses related to providing taxable services, affirming the inclusion of CMC charges and rejecting the appellants' argument of double taxation. Consequently, the appeals were dismissed. Case-Laws Service Tax Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215418