https://www.taxtmi.com/caselaws?id=129053 Out-of-pocket expenses reimbursed to a service provider were treated as part of the service arrangement and were not excluded from taxable value at the prima facie stage. The benefit of Notification No. 6/99 was held unavailable to the extent foreign currency receipts were not remitted outside India. Cenvat credit taken on photocopies of invoices was found prima facie unsustainable because photocopies are not valid duty-paying documents. In view of these findings, full waiver of pre-deposit was denied and partial pre-deposit with stay of recovery for the balance was directed. en-us Wed, 06 May 2009 00:00:00 +0530 Tue, 16 Apr 2013 18:21:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129053 Out-of-pocket expenses reimbursed to a service provider were treated as part of the service arrangement and were not excluded from taxable value at the prima facie stage. The benefit of Notification No. 6/99 was held unavailable to the extent foreign currency receipts were not remitted outside India. Cenvat credit taken on photocopies of invoices was found prima facie unsustainable because photocopies are not valid duty-paying documents. In view of these findings, full waiver of pre-deposit was denied and partial pre-deposit with stay of recovery for the balance was directed. Case-Laws Service Tax Wed, 06 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129053