https://www.taxtmi.com/caselaws?id=201798 Service tax valuation can include additional amounts only where there is consideration or where expenses incurred by the service provider are borne by the service recipient. On the facts noted, the appellant had already reversed the entire Cenvat credit, so no further pre-deposit was insisted upon for that component, and the valuation dispute involving diesel and explosives supplied by the recipient did not justify further pre-deposit because no monetary consideration was received and Section 67, read with the valuation rules, was prima facie inapplicable. Recovery of the remaining demand was stayed pending appeal. en-us Mon, 21 Dec 2009 00:00:00 +0530 Fri, 04 Feb 2011 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201798 Service tax valuation can include additional amounts only where there is consideration or where expenses incurred by the service provider are borne by the service recipient. On the facts noted, the appellant had already reversed the entire Cenvat credit, so no further pre-deposit was insisted upon for that component, and the valuation dispute involving diesel and explosives supplied by the recipient did not justify further pre-deposit because no monetary consideration was received and Section 67, read with the valuation rules, was prima facie inapplicable. Recovery of the remaining demand was stayed pending appeal. Case-Laws Service Tax Mon, 21 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201798