https://www.taxtmi.com/caselaws?id=787443 Where invoices expressly disclose service tax separately, a supplier cannot treat the gross receipt as inclusive of tax for claiming cum tax benefit; non-recovery from the recipient does not convert disclosed tax into part of the inclusive value, and demand for duty and interest on the gross amount is sustained. Conversely, payment of the differential duty with interest and filing of statutory returns before issuance of show cause notice, together with absence of deliberate suppression of facts, warrants relief from penalty and precludes invocation of the extended limitation for penalty purposes. en-us Tue, 03 Mar 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787443 Where invoices expressly disclose service tax separately, a supplier cannot treat the gross receipt as inclusive of tax for claiming cum tax benefit; non-recovery from the recipient does not convert disclosed tax into part of the inclusive value, and demand for duty and interest on the gross amount is sustained. Conversely, payment of the differential duty with interest and filing of statutory returns before issuance of show cause notice, together with absence of deliberate suppression of facts, warrants relief from penalty and precludes invocation of the extended limitation for penalty purposes. Case-Laws Service Tax Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787443