https://www.taxtmi.com/caselaws?id=255026 For service tax on commercial and industrial construction service, where the invoice did not separately disclose tax, the assessable value was to be computed on the abated portion of the billed amount rather than by first treating the entire project value as cum-tax and then applying abatement. The accepted approach was to split the abated value between service component and tax component, as this better reflected the tax computation method on the reduced taxable base. On that basis, the appellant's method was accepted for pre-deposit purposes and waiver of pre-deposit with stay of recovery was granted pending disposal. en-us Fri, 03 May 2013 00:00:00 +0530 Tue, 06 Jan 2015 10:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255026 For service tax on commercial and industrial construction service, where the invoice did not separately disclose tax, the assessable value was to be computed on the abated portion of the billed amount rather than by first treating the entire project value as cum-tax and then applying abatement. The accepted approach was to split the abated value between service component and tax component, as this better reflected the tax computation method on the reduced taxable base. On that basis, the appellant's method was accepted for pre-deposit purposes and waiver of pre-deposit with stay of recovery was granted pending disposal. Case-Laws Service Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255026