Appellate tribunal exempts pre-deposit on service tax, interest, penalties pending appeal due to assessable value argument.

The appellate tribunal waived the pre-deposit of service tax, interest, and penalties for the appellant pending appeal, based on the argument regarding the assessable value including the airfreight component in the Bill of Entry as an importer of goods.

---

---

The appellate tribunal waived the pre-deposit of service tax, interest, and penalties for the appellant who filed a Bill of Entry as an importer of goods, arguing that the airfreight component should be part of the assessable value. The tribunal found a strong prima facie case for waiver and stayed the recovery pending appeal.

---