https://www.taxtmi.com/caselaws?id=794347 Service tax embedded in gross service charges and labour charges had to be excluded when computing taxable value; on that basis, the demand raised from the closing balance of debtors was held unsustainable, with interest and penalty also set aside. A further service tax demand based on a rate difference could not be reopened after the assessee had declared and paid tax dues under the Voluntary Compliance Encouragement Scheme, as payment under the scheme entitled the declarant to immunity from further proceedings despite the absence of a discharge certificate. The impugned demands, interest and penalty were therefore not sustainable. en-us Fri, 19 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794347 Service tax embedded in gross service charges and labour charges had to be excluded when computing taxable value; on that basis, the demand raised from the closing balance of debtors was held unsustainable, with interest and penalty also set aside. A further service tax demand based on a rate difference could not be reopened after the assessee had declared and paid tax dues under the Voluntary Compliance Encouragement Scheme, as payment under the scheme entitled the declarant to immunity from further proceedings despite the absence of a discharge certificate. The impugned demands, interest and penalty were therefore not sustainable. Case-Laws Service Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794347