https://www.taxtmi.com/caselaws?id=343560 Where the taxability of reimbursed amounts is accepted but the dispute is only over computation, service tax must be recomputed on a cum-tax basis after reconciling amounts already paid or collected, with any excess to be adjusted or refunded as law permits. Penalties under Sections 77 and 78 are not sustainable where the record shows regular return filing and payment, no suppression of facts, and the matter is interpretational rather than involving wilful defiance. The demand was therefore remanded for fresh quantification, while the penal demands were set aside. en-us Mon, 10 Oct 2016 00:00:00 +0530 Sat, 27 May 2017 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343560 Where the taxability of reimbursed amounts is accepted but the dispute is only over computation, service tax must be recomputed on a cum-tax basis after reconciling amounts already paid or collected, with any excess to be adjusted or refunded as law permits. Penalties under Sections 77 and 78 are not sustainable where the record shows regular return filing and payment, no suppression of facts, and the matter is interpretational rather than involving wilful defiance. The demand was therefore remanded for fresh quantification, while the penal demands were set aside. Case-Laws Service Tax Mon, 10 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343560