https://www.taxtmi.com/caselaws?id=240599 The Tribunal granted total waiver of pre-deposit and stayed the recovery of Service Tax and penalty amounting to Rs.37.57 Lakhs imposed on a Customs House Agent. This decision was based on the invalidation of Rule 5(1) of the Valuation Rules by the Delhi High Court, which rendered the demand unsustainable. The Tribunal considered the applicant's prima facie case in line with the Delhi High Court's ruling, leading to the favorable outcome of granting the waiver and stay on recovery during the appeal process. en-us Wed, 21 Aug 2013 00:00:00 +0530 Sat, 07 Dec 2013 08:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240599 The Tribunal granted total waiver of pre-deposit and stayed the recovery of Service Tax and penalty amounting to Rs.37.57 Lakhs imposed on a Customs House Agent. This decision was based on the invalidation of Rule 5(1) of the Valuation Rules by the Delhi High Court, which rendered the demand unsustainable. The Tribunal considered the applicant's prima facie case in line with the Delhi High Court's ruling, leading to the favorable outcome of granting the waiver and stay on recovery during the appeal process. Case-Laws Service Tax Wed, 21 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240599