https://www.taxtmi.com/caselaws?id=239328 In a service tax valuation dispute, reimbursable expenditure was treated as not prima facie includible in taxable value under Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 because the rule had already been struck down as ultra vires Section 67 of the Finance Act, 1994. On that binding basis, the applicant established a prima facie case against inclusion of such amounts in the demand. Predeposit of the adjudged dues was therefore waived and recovery was stayed pending the appeal. en-us Tue, 02 Jul 2013 00:00:00 +0530 Mon, 11 Nov 2013 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239328 In a service tax valuation dispute, reimbursable expenditure was treated as not prima facie includible in taxable value under Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 because the rule had already been struck down as ultra vires Section 67 of the Finance Act, 1994. On that binding basis, the applicant established a prima facie case against inclusion of such amounts in the demand. Predeposit of the adjudged dues was therefore waived and recovery was stayed pending the appeal. Case-Laws Service Tax Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239328