https://www.taxtmi.com/caselaws?id=241128 The Tribunal held that the registration fee collected was non-refundable and should be included in the taxable service value for service tax liability. The respondent's failure to disclose the fee in the ST3 returns constituted suppression, supporting the Revenue's claim of evasion. As a result, the original order was reinstated, and the appeal was allowed in favor of the Revenue, overturning the Commissioner (Appeals) decision. en-us Wed, 17 Apr 2013 00:00:00 +0530 Tue, 17 Dec 2013 11:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241128 The Tribunal held that the registration fee collected was non-refundable and should be included in the taxable service value for service tax liability. The respondent's failure to disclose the fee in the ST3 returns constituted suppression, supporting the Revenue's claim of evasion. As a result, the original order was reinstated, and the appeal was allowed in favor of the Revenue, overturning the Commissioner (Appeals) decision. Case-Laws Service Tax Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241128