https://www.taxtmi.com/caselaws?id=239280 A prima facie case for waiver of pre-deposit was established where the assessee showed separate billing for machinery, VAT payment and VAT returns, supporting the contention that the machinery was sold and the value of goods was excludible from the service tax base under the relevant notification. The Tribunal also accepted that reimbursement expenses were prima facie outside the taxable value, as the valuation rule invoked for their inclusion had been struck down by the Delhi High Court. Recovery of the disputed service tax, interest and penalties was stayed pending disposal of the appeal. en-us Tue, 02 Jul 2013 00:00:00 +0530 Wed, 12 Feb 2014 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239280 A prima facie case for waiver of pre-deposit was established where the assessee showed separate billing for machinery, VAT payment and VAT returns, supporting the contention that the machinery was sold and the value of goods was excludible from the service tax base under the relevant notification. The Tribunal also accepted that reimbursement expenses were prima facie outside the taxable value, as the valuation rule invoked for their inclusion had been struck down by the Delhi High Court. Recovery of the disputed service tax, interest and penalties was stayed pending disposal of the appeal. Case-Laws Service Tax Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239280