https://www.taxtmi.com/caselaws?id=790086 Where service tax was not separately collected, the gross receipt had to be treated as inclusive of tax and valuation recomputed on a cum-tax basis; the assessee was therefore entitled to cum-tax relief. Because additional documents had not been examined and disputes remained on valuation, quantification, interest and penalties, those factual issues required fresh scrutiny. The impugned order was set aside and the matter remitted for de novo adjudication with directions for re-computation and reconsideration of penalties in accordance with natural justice. en-us Mon, 06 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790086 Where service tax was not separately collected, the gross receipt had to be treated as inclusive of tax and valuation recomputed on a cum-tax basis; the assessee was therefore entitled to cum-tax relief. Because additional documents had not been examined and disputes remained on valuation, quantification, interest and penalties, those factual issues required fresh scrutiny. The impugned order was set aside and the matter remitted for de novo adjudication with directions for re-computation and reconsideration of penalties in accordance with natural justice. Case-Laws Service Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790086