https://www.taxtmi.com/caselaws?id=236565 Import documents and invoices showed a principal-to-principal trading transaction on high-seas sale terms, with the trade margin already included in customs assessable value. The Board circular indicated that, in a high-seas sale, the contract price and trade margin form part of customs transaction value. On that basis, the same margin could not be separately subjected to service tax as Business Auxiliary Services at the interim stage. The appellant was therefore granted waiver of pre-deposit and recovery of the adjudged dues was stayed pending appeal. en-us Mon, 20 May 2013 00:00:00 +0530 Tue, 07 Jan 2014 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236565 Import documents and invoices showed a principal-to-principal trading transaction on high-seas sale terms, with the trade margin already included in customs assessable value. The Board circular indicated that, in a high-seas sale, the contract price and trade margin form part of customs transaction value. On that basis, the same margin could not be separately subjected to service tax as Business Auxiliary Services at the interim stage. The appellant was therefore granted waiver of pre-deposit and recovery of the adjudged dues was stayed pending appeal. Case-Laws Service Tax Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236565