https://www.taxtmi.com/caselaws?id=361981 Service tax liability for the pre-01.04.2011 period was required to be computed on receipt basis, and where the gross consideration already included tax, the taxable value had to be determined on a cum-tax basis. The demand relating to services from the Bhopal Commissionerate office was held unsustainable as that component fell outside the Raipur authority's jurisdiction. Penalties under Sections 76 and 78 were set aside because the records showed disclosure of turnover and no deliberate suppression, while the penalties under Section 77 and the late fee under Rule 7C were remanded for reconsideration after fresh recomputation of liability. en-us Thu, 24 May 2018 00:00:00 +0530 Tue, 03 Dec 2019 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361981 Service tax liability for the pre-01.04.2011 period was required to be computed on receipt basis, and where the gross consideration already included tax, the taxable value had to be determined on a cum-tax basis. The demand relating to services from the Bhopal Commissionerate office was held unsustainable as that component fell outside the Raipur authority's jurisdiction. Penalties under Sections 76 and 78 were set aside because the records showed disclosure of turnover and no deliberate suppression, while the penalties under Section 77 and the late fee under Rule 7C were remanded for reconsideration after fresh recomputation of liability. Case-Laws Service Tax Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361981