https://www.taxtmi.com/caselaws?id=446796 Cum-duty benefit was held admissible where taxable services were provided without registration or returns and the consideration had not been separately loaded with tax. The cited authorities were treated as factually distinct, including classification disputes and cases where the pricing structure supported a different treatment. On the facts stated, the demand had to be recalculated on a cum-duty/cum-tax basis, and duty, interest and penalty were required to be reworked accordingly in favour of the assessee. en-us Thu, 31 Aug 2023 00:00:00 +0530 Mon, 11 Dec 2023 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446796 Cum-duty benefit was held admissible where taxable services were provided without registration or returns and the consideration had not been separately loaded with tax. The cited authorities were treated as factually distinct, including classification disputes and cases where the pricing structure supported a different treatment. On the facts stated, the demand had to be recalculated on a cum-duty/cum-tax basis, and duty, interest and penalty were required to be reworked accordingly in favour of the assessee. Case-Laws Service Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446796