https://www.taxtmi.com/caselaws?id=448658 Cleaning services rendered to Indian Railways were held taxable where no applicable exemption was established, so the demand survived for the normal period. The Tribunal found no specific basis for suppression with intent to evade, so invocation of the extended limitation period and penalties under Sections 77 and 78 was unsustainable. It also held that where tax is computed on gross receipts, the demand must be reduced on a cum-tax basis because the tax element is embedded in the amount charged. en-us Wed, 24 Jan 2024 00:00:00 +0530 Sat, 18 Apr 2026 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448658 Cleaning services rendered to Indian Railways were held taxable where no applicable exemption was established, so the demand survived for the normal period. The Tribunal found no specific basis for suppression with intent to evade, so invocation of the extended limitation period and penalties under Sections 77 and 78 was unsustainable. It also held that where tax is computed on gross receipts, the demand must be reduced on a cum-tax basis because the tax element is embedded in the amount charged. Case-Laws Service Tax Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448658