https://www.taxtmi.com/caselaws?id=432761 The Tribunal set aside the penalty imposed on the appellant for the confirmation of demand of service tax, considering the confusion and doubts regarding their liability. It held that the appellant should be allowed the benefit of Section 73(3) of the Finance Act as they promptly discharged the tax liability after clarification. The Tribunal emphasized that the value of taxable service is inclusive of service tax unless specified otherwise under Section 67(2) of the Finance Act, and since there was no evidence that the amount collected was exclusive of service tax, the benefit of Section 73(3) should not have been denied. en-us Tue, 10 Jan 2023 00:00:00 +0530 Fri, 13 Jan 2023 07:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432761 The Tribunal set aside the penalty imposed on the appellant for the confirmation of demand of service tax, considering the confusion and doubts regarding their liability. It held that the appellant should be allowed the benefit of Section 73(3) of the Finance Act as they promptly discharged the tax liability after clarification. The Tribunal emphasized that the value of taxable service is inclusive of service tax unless specified otherwise under Section 67(2) of the Finance Act, and since there was no evidence that the amount collected was exclusive of service tax, the benefit of Section 73(3) should not have been denied. Case-Laws Service Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432761