https://www.taxtmi.com/caselaws?id=241005 Third-party inspection charges were treated as prima facie not immediately recoverable where the charges were optional, undertaken at customers' request, borne by customers, and already subjected to service tax. On that basis, a stay of recovery was granted and pre-deposit of duty, interest and penalty was waived pending appeal. The operative effect was that the disputed amount was not enforced during the appeal period because the appellant showed a sufficient prima facie case against inclusion of those charges in assessable value. en-us Tue, 19 Mar 2013 00:00:00 +0530 Sun, 15 Dec 2013 10:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241005 Third-party inspection charges were treated as prima facie not immediately recoverable where the charges were optional, undertaken at customers' request, borne by customers, and already subjected to service tax. On that basis, a stay of recovery was granted and pre-deposit of duty, interest and penalty was waived pending appeal. The operative effect was that the disputed amount was not enforced during the appeal period because the appellant showed a sufficient prima facie case against inclusion of those charges in assessable value. Case-Laws Central Excise Tue, 19 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241005