https://www.taxtmi.com/caselaws?id=374459 Where service tax was not separately collected and the non-payment arose from bona fide confusion over classification of the service, the amount realised was to be treated as cum-tax value and the liability reworked after allowing CENVAT credit. On the same facts, the statutory power to waive penalty for reasonable cause was applied because the default occurred in the context of genuine classification uncertainty and substantial pre-notice payment, so the penalties were set aside. en-us Tue, 20 Nov 2018 00:00:00 +0530 Sat, 02 Feb 2019 09:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374459 Where service tax was not separately collected and the non-payment arose from bona fide confusion over classification of the service, the amount realised was to be treated as cum-tax value and the liability reworked after allowing CENVAT credit. On the same facts, the statutory power to waive penalty for reasonable cause was applied because the default occurred in the context of genuine classification uncertainty and substantial pre-notice payment, so the penalties were set aside. Case-Laws Service Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374459