https://www.taxtmi.com/caselaws?id=333893 The court clarified the taxability of gross receipts in service tax returns, emphasizing the determination of tax liability based on value addition. The judgment favored the respondent, who had consistently paid tax on the value addition alone, believing it to be the correct taxable value. The court highlighted the lack of evidence of deliberate tax evasion and ruled in favor of the respondent, stating that the tax demand was barred by limitation due to the continuous filing of returns reflecting only the commission. en-us Mon, 26 Sep 2016 00:00:00 +0530 Thu, 27 Oct 2016 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333893 The court clarified the taxability of gross receipts in service tax returns, emphasizing the determination of tax liability based on value addition. The judgment favored the respondent, who had consistently paid tax on the value addition alone, believing it to be the correct taxable value. The court highlighted the lack of evidence of deliberate tax evasion and ruled in favor of the respondent, stating that the tax demand was barred by limitation due to the continuous filing of returns reflecting only the commission. Case-Laws Service Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333893