https://www.taxtmi.com/caselaws?id=204287 For pre-deposit purposes, a prima facie reading of Notification No. 12/2003-S.T. limited exclusion from taxable value to the value of goods and materials sold by the service provider, not to additional amounts such as fabrication charges and transport charges claimed as deductions. On that basis, the tribunal found that a complete waiver of pre-deposit was not justified and granted only partial relief. The appellant was directed to deposit a specified sum within four weeks, after which the balance service tax, interest and penalty would remain waived and recovery stayed pending the appeal. en-us Mon, 06 Dec 2010 00:00:00 +0530 Mon, 30 May 2011 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204287 For pre-deposit purposes, a prima facie reading of Notification No. 12/2003-S.T. limited exclusion from taxable value to the value of goods and materials sold by the service provider, not to additional amounts such as fabrication charges and transport charges claimed as deductions. On that basis, the tribunal found that a complete waiver of pre-deposit was not justified and granted only partial relief. The appellant was directed to deposit a specified sum within four weeks, after which the balance service tax, interest and penalty would remain waived and recovery stayed pending the appeal. Case-Laws Service Tax Mon, 06 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204287