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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2013 (12) TMI 670 - AT - Central Excise

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        Optional inspection charges and service tax payment supported prima facie stay of recovery and waiver of pre-deposit. Third-party inspection charges were treated as prima facie not immediately recoverable where the charges were optional, undertaken at customers' request, ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Optional inspection charges and service tax payment supported prima facie stay of recovery and waiver of pre-deposit.

                              Third-party inspection charges were treated as prima facie not immediately recoverable where the charges were optional, undertaken at customers' request, borne by customers, and already subjected to service tax. On that basis, a stay of recovery was granted and pre-deposit of duty, interest and penalty was waived pending appeal. The operative effect was that the disputed amount was not enforced during the appeal period because the appellant showed a sufficient prima facie case against inclusion of those charges in assessable value.


                              Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery in respect of duty, interest and penalty arising from inclusion of third-party inspection charges in the assessable value.

                              Analysis: The inspection charges were shown to be optional, undertaken at the request of customers, and borne by them. It was also noted that service tax was being paid on the inspection charges. On these facts, a prima facie case was made out for treating the amount as not liable for immediate recovery pending appeal.

                              Outcome: Pre-deposit of the dues was waived and recovery was stayed during the pendency of the appeal.

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