https://www.taxtmi.com/caselaws?id=242886 Service tax valuation under Section 67 of the Finance Act, 1994 was treated as based on the gross amount charged for services provided for consideration in money, so prima facie liability did not depend on actual receipt of the amount. In a demand and penalty matter under Section 78, the appellant's first-time contention that the disputed sum had not been received was not accepted as a basis for waiver of pre-deposit. The stay application was rejected and time was granted to deposit the adjudicated demand along with penalty. en-us Mon, 29 Apr 2013 00:00:00 +0530 Wed, 22 Jan 2014 06:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242886 Service tax valuation under Section 67 of the Finance Act, 1994 was treated as based on the gross amount charged for services provided for consideration in money, so prima facie liability did not depend on actual receipt of the amount. In a demand and penalty matter under Section 78, the appellant's first-time contention that the disputed sum had not been received was not accepted as a basis for waiver of pre-deposit. The stay application was rejected and time was granted to deposit the adjudicated demand along with penalty. Case-Laws Service Tax Mon, 29 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242886