https://www.taxtmi.com/caselaws?id=221485 Separately recovered statutory fees and application fees were treated as reimbursable amounts in a service tax dispute, where invoices showed separate recovery and evidence indicated payment on behalf of clients. Although the Revenue relied on Section 67 of the Finance Act, 1994 read with Rule 5 of the Service Tax (Determination of Value) Rules, 2006 to include the gross amount in taxable value, the material on record established a prima facie case that the disputed sums were not part of the taxable service consideration. On that basis, waiver of pre-deposit and stay of recovery were granted pending appeal. en-us Mon, 01 Oct 2012 00:00:00 +0530 Wed, 13 Mar 2013 11:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221485 Separately recovered statutory fees and application fees were treated as reimbursable amounts in a service tax dispute, where invoices showed separate recovery and evidence indicated payment on behalf of clients. Although the Revenue relied on Section 67 of the Finance Act, 1994 read with Rule 5 of the Service Tax (Determination of Value) Rules, 2006 to include the gross amount in taxable value, the material on record established a prima facie case that the disputed sums were not part of the taxable service consideration. On that basis, waiver of pre-deposit and stay of recovery were granted pending appeal. Case-Laws Service Tax Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221485