https://www.taxtmi.com/caselaws?id=417759 The Tribunal ruled in favor of the Appellant firm regarding the determination of the correct assessable value for Service Tax. The Department's method of computation was deemed arbitrary and lacking legal basis, with bias and carelessness noted in their calculations. The Tribunal also allowed deductions for hostel & mess fees and books, considering them non-taxable. Additionally, the allegations of willful suppression of facts and imposition of penalties were dismissed due to the lack of mala fide intent and disregard for natural justice principles. The Tribunal modified the demand against the Appellant firm, partially allowing the appeal and fully allowing the appeal of the Proprietor, setting aside the imposed penalties. en-us Mon, 31 Jan 2022 00:00:00 +0530 Wed, 20 Jul 2022 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417759 The Tribunal ruled in favor of the Appellant firm regarding the determination of the correct assessable value for Service Tax. The Department's method of computation was deemed arbitrary and lacking legal basis, with bias and carelessness noted in their calculations. The Tribunal also allowed deductions for hostel & mess fees and books, considering them non-taxable. Additionally, the allegations of willful suppression of facts and imposition of penalties were dismissed due to the lack of mala fide intent and disregard for natural justice principles. The Tribunal modified the demand against the Appellant firm, partially allowing the appeal and fully allowing the appeal of the Proprietor, setting aside the imposed penalties. Case-Laws Service Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417759