https://www.taxtmi.com/caselaws?id=77810 The Tribunal granted the appellant's request for waiver of pre-deposit and stay on recovery pending appeal decision in a case involving the interpretation of taxable value concerning hostel and mess charges under the finance act, 1994. The Tribunal found that the Commissioner's inclusion of hostel and mess charges in the gross value exigible to service tax was incorrect, citing precedents to support the exclusion of mess charges from taxable value. Additionally, the Tribunal determined that the demand was hit by limitation, emphasizing the importance of adhering to statutory limitations in tax-related matters. en-us Mon, 30 Nov 2009 00:00:00 +0530 Mon, 15 Nov 2010 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77810 The Tribunal granted the appellant's request for waiver of pre-deposit and stay on recovery pending appeal decision in a case involving the interpretation of taxable value concerning hostel and mess charges under the finance act, 1994. The Tribunal found that the Commissioner's inclusion of hostel and mess charges in the gross value exigible to service tax was incorrect, citing precedents to support the exclusion of mess charges from taxable value. Additionally, the Tribunal determined that the demand was hit by limitation, emphasizing the importance of adhering to statutory limitations in tax-related matters. Case-Laws Service Tax Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77810