https://www.taxtmi.com/caselaws?id=436480 The Supreme Court dismissed a review petition against the Tribunal's decision not extending the benefit of Section 67(2) to the appellant due to insufficient evidence on service tax inclusion. The Court noted the Original Authority confirmed service tax liability and penalties, later partially reversed by the Commissioner and Tribunal. The discrepancy in decisions at various levels led to the Court remitting the case for fresh adjudication to determine if the appellant could provide evidence of service tax inclusion, emphasizing no opinion on merits had been expressed. en-us Tue, 24 Jan 2023 00:00:00 +0530 Mon, 24 Jul 2023 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436480 The Supreme Court dismissed a review petition against the Tribunal's decision not extending the benefit of Section 67(2) to the appellant due to insufficient evidence on service tax inclusion. The Court noted the Original Authority confirmed service tax liability and penalties, later partially reversed by the Commissioner and Tribunal. The discrepancy in decisions at various levels led to the Court remitting the case for fresh adjudication to determine if the appellant could provide evidence of service tax inclusion, emphasizing no opinion on merits had been expressed. Case-Laws Service Tax Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436480