https://www.taxtmi.com/caselaws?id=301132 The appeal was allowed through remand as the Member (J) found merit in the appellant's argument that they had only received the gross amount stated in the invoices, inclusive of Service tax, without separately receiving the Service tax component. The lower authorities had not properly considered this aspect. The matter was remanded back to the original adjudicating authority for a fresh decision, specifically to consider the appellant's claim regarding the gross amount received being inclusive of the Service tax component. The original adjudicating authority was instructed to reconsider the imposition of penalty and interest after providing the appellant with a personal hearing. en-us Mon, 12 Jun 2006 00:00:00 +0530 Mon, 14 Mar 2022 16:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301132 The appeal was allowed through remand as the Member (J) found merit in the appellant's argument that they had only received the gross amount stated in the invoices, inclusive of Service tax, without separately receiving the Service tax component. The lower authorities had not properly considered this aspect. The matter was remanded back to the original adjudicating authority for a fresh decision, specifically to consider the appellant's claim regarding the gross amount received being inclusive of the Service tax component. The original adjudicating authority was instructed to reconsider the imposition of penalty and interest after providing the appellant with a personal hearing. Case-Laws Service Tax Mon, 12 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301132