https://www.taxtmi.com/caselaws?id=788993 Event management services were held to cover arranging and organising events where the assessee acted in that capacity. For valuation under Section 67, only the gross amount charged for the service was taxable, so the commission retained by the assessee, not amounts merely routed to third-party providers, formed the assessable value. Demands based on loose papers, computer printouts and unsupported statements were held unsustainable without corroboration and proved authenticity, and the extended limitation period and penalties fell with the unproven main demand. The separate Cenvat credit demand survived because it was not properly pressed or substantiated. en-us Tue, 24 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788993 Event management services were held to cover arranging and organising events where the assessee acted in that capacity. For valuation under Section 67, only the gross amount charged for the service was taxable, so the commission retained by the assessee, not amounts merely routed to third-party providers, formed the assessable value. Demands based on loose papers, computer printouts and unsupported statements were held unsustainable without corroboration and proved authenticity, and the extended limitation period and penalties fell with the unproven main demand. The separate Cenvat credit demand survived because it was not properly pressed or substantiated. Case-Laws Service Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788993