https://www.taxtmi.com/caselaws?id=802511 Works-contract service tax valuation under Rule 2A deducts the value of goods to determine the service portion; percentage-based valuation applies where the goods value is not determined. Separately invoiced goods values supported by VAT payments and returns can be accepted where Revenue produces no evidence that the invoices are incorrect. Sections 73(3) and 73(4) distinguish pre-notice payments from cases involving specified conduct with intent to evade. Where unpaid service tax results from wilful suppression with intent to evade, the Section 78 penalty is calculated on the full confirmed tax without deducting payments made during investigation. en-us Thu, 05 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802511 Works-contract service tax valuation under Rule 2A deducts the value of goods to determine the service portion; percentage-based valuation applies where the goods value is not determined. Separately invoiced goods values supported by VAT payments and returns can be accepted where Revenue produces no evidence that the invoices are incorrect. Sections 73(3) and 73(4) distinguish pre-notice payments from cases involving specified conduct with intent to evade. Where unpaid service tax results from wilful suppression with intent to evade, the Section 78 penalty is calculated on the full confirmed tax without deducting payments made during investigation. Case-Laws Service Tax Thu, 05 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802511