https://www.taxtmi.com/caselaws?id=244219 The Tribunal remanded the case to the original adjudicating authority for a fresh decision on the valuation difference in service tax payment due to conflicting judgments on whether tax should be paid on the gross amount or net amount after excluding material value. The Tribunal highlighted that if the difference was due to material costs and the appellant acted in good faith based on conflicting decisions, the extended recovery period and penalty under Section 78 would not apply. The appeal was disposed of with directions for a new decision based on a finding regarding the valuation issue. en-us Mon, 13 Jan 2014 00:00:00 +0530 Thu, 20 Feb 2014 14:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244219 The Tribunal remanded the case to the original adjudicating authority for a fresh decision on the valuation difference in service tax payment due to conflicting judgments on whether tax should be paid on the gross amount or net amount after excluding material value. The Tribunal highlighted that if the difference was due to material costs and the appellant acted in good faith based on conflicting decisions, the extended recovery period and penalty under Section 78 would not apply. The appeal was disposed of with directions for a new decision based on a finding regarding the valuation issue. Case-Laws Service Tax Mon, 13 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244219