https://www.taxtmi.com/caselaws?id=78820 The Tribunal granted the appellant's request for waiver of pre-deposit and stay of recovery for the disputed demands related to service tax and education cess. The waiver was based on the Tribunal's findings that the inclusion of 'facility charges' in the taxable value of services rendered should not be considered, and there was no suppression of facts to evade tax payment. The Tribunal also noted discrepancies in the allegations of short-payment of service tax on 'handling charges,' ultimately ruling in favor of the appellant due to the lack of clear evidence supporting the revenue's case. en-us Fri, 11 Jun 2010 00:00:00 +0530 Tue, 18 Jan 2011 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78820 The Tribunal granted the appellant's request for waiver of pre-deposit and stay of recovery for the disputed demands related to service tax and education cess. The waiver was based on the Tribunal's findings that the inclusion of 'facility charges' in the taxable value of services rendered should not be considered, and there was no suppression of facts to evade tax payment. The Tribunal also noted discrepancies in the allegations of short-payment of service tax on 'handling charges,' ultimately ruling in favor of the appellant due to the lack of clear evidence supporting the revenue's case. Case-Laws Service Tax Fri, 11 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78820