https://www.taxtmi.com/caselaws?id=217312 The case involved the confirmation of a demand for service tax and education cess, disallowance of CENVAT credit, and imposition of a penalty under Section 78 of the Act against the assessee. The appellate Commissioner upheld the order with modifications, reducing the penalty. The Tribunal directed a remand for proper consideration of documentary evidence and the plea of limitation, emphasizing the importance of examining evidence regarding the inclusion of expenses in the taxable value for service tax payment. Both lower authorities were instructed to reassess the evidence and substantive issues, providing a fair hearing for the party involved. en-us Tue, 11 Sep 2012 00:00:00 +0530 Sat, 06 Oct 2012 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217312 The case involved the confirmation of a demand for service tax and education cess, disallowance of CENVAT credit, and imposition of a penalty under Section 78 of the Act against the assessee. The appellate Commissioner upheld the order with modifications, reducing the penalty. The Tribunal directed a remand for proper consideration of documentary evidence and the plea of limitation, emphasizing the importance of examining evidence regarding the inclusion of expenses in the taxable value for service tax payment. Both lower authorities were instructed to reassess the evidence and substantive issues, providing a fair hearing for the party involved. Case-Laws Service Tax Tue, 11 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217312