https://www.taxtmi.com/caselaws?id=793383 Where service consideration is tax-inclusive and the transactions are fully reflected in books and returns, the taxable value must be recomputed on a cum-tax basis, with TDS also adjusted while reworking liability. Extended limitation is not sustainable in the absence of positive evidence of fraud, collusion, wilful misstatement, or deliberate suppression with intent to evade tax. On the penalty side, Section 78 cannot survive without such suppression, and Sections 76 and 77 may be waived or set aside where reasonable cause is shown, including substantial prepayment of tax and interest and a plausible financial hardship explanation. Section 80 relief is available on those facts. en-us Fri, 12 Jun 2026 00:00:00 +0530 Mon, 15 Jun 2026 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793383 Where service consideration is tax-inclusive and the transactions are fully reflected in books and returns, the taxable value must be recomputed on a cum-tax basis, with TDS also adjusted while reworking liability. Extended limitation is not sustainable in the absence of positive evidence of fraud, collusion, wilful misstatement, or deliberate suppression with intent to evade tax. On the penalty side, Section 78 cannot survive without such suppression, and Sections 76 and 77 may be waived or set aside where reasonable cause is shown, including substantial prepayment of tax and interest and a plausible financial hardship explanation. Section 80 relief is available on those facts. Case-Laws Service Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793383