https://www.taxtmi.com/caselaws?id=798527 Cum-tax treatment applies where service tax was unpaid and no evidence shows that it was separately recovered from service recipients. Consideration for taxable services must then be treated as inclusive of tax, requiring recomputation of tax liability, interest and mandatory penalty on a cum-tax basis. For 2017-18, contractual amounts may form the basis of a best-judgment service-tax determination where the assessee has not furnished income-tax returns, balance sheets or alternative figures showing services rendered and consideration received. That contractual-value basis remains valid, but the resulting liability must be recalculated after extending cum-tax benefit. en-us Mon, 07 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798527 Cum-tax treatment applies where service tax was unpaid and no evidence shows that it was separately recovered from service recipients. Consideration for taxable services must then be treated as inclusive of tax, requiring recomputation of tax liability, interest and mandatory penalty on a cum-tax basis. For 2017-18, contractual amounts may form the basis of a best-judgment service-tax determination where the assessee has not furnished income-tax returns, balance sheets or alternative figures showing services rendered and consideration received. That contractual-value basis remains valid, but the resulting liability must be recalculated after extending cum-tax benefit. Case-Laws Service Tax Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798527