https://www.taxtmi.com/caselaws?id=456003 Service tax computation was corrected by allowing abatement, applying the correct rate on the date of service, excluding tax already paid through CENVAT, and removing grossed-up amounts. The article also states that a sub-contractor remains liable to service tax even if the principal contractor has discharged tax on the same work, with CENVAT operating only as a credit mechanism. Delayed ST-3 filings and inconsistent disclosures were treated as suppression justifying the extended limitation period, with interest and penalty applying to the surviving demand. CENVAT credit was allowed only where invoices contained the prescribed particulars and were verifiable; otherwise, the credit was disallowed. en-us Wed, 29 Nov 2023 00:00:00 +0530 Thu, 20 Jun 2024 10:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456003 Service tax computation was corrected by allowing abatement, applying the correct rate on the date of service, excluding tax already paid through CENVAT, and removing grossed-up amounts. The article also states that a sub-contractor remains liable to service tax even if the principal contractor has discharged tax on the same work, with CENVAT operating only as a credit mechanism. Delayed ST-3 filings and inconsistent disclosures were treated as suppression justifying the extended limitation period, with interest and penalty applying to the surviving demand. CENVAT credit was allowed only where invoices contained the prescribed particulars and were verifiable; otherwise, the credit was disallowed. Case-Laws Service Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456003