https://www.taxtmi.com/caselaws?id=221104 The Tribunal held that the appellant was eligible for cum-tax benefit on bills raised to the service recipient, based on the legislative principle in Section 67(2) of the Finance Act, 1994. The Tribunal emphasized that total compensation should be treated as inclusive of service tax unless paid separately. Despite the Revenue's arguments, the Tribunal supported the appellant's claim, referencing legislative provisions and previous judicial decisions. The Tribunal's decision was affirmed by the Apex Court, setting aside the service tax demand and related penalties, allowing the appeal and overturning the impugned order. en-us Mon, 11 Feb 2013 00:00:00 +0530 Mon, 18 Feb 2013 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221104 The Tribunal held that the appellant was eligible for cum-tax benefit on bills raised to the service recipient, based on the legislative principle in Section 67(2) of the Finance Act, 1994. The Tribunal emphasized that total compensation should be treated as inclusive of service tax unless paid separately. Despite the Revenue's arguments, the Tribunal supported the appellant's claim, referencing legislative provisions and previous judicial decisions. The Tribunal's decision was affirmed by the Apex Court, setting aside the service tax demand and related penalties, allowing the appeal and overturning the impugned order. Case-Laws Service Tax Mon, 11 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221104