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    <title>2013 (12) TMI 1012 - CESTAT MUMBAI</title>
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    <description>Postage charges recovered on an actual basis for share transfer and registry services were treated, on a prima facie reading of Rule 5(2) of the Service Tax Valuation Rules, 2006 and the Indian Post Office Act, 1898, as reimbursable expenditure rather than part of taxable service consideration. The document states that such postal did not form part of the service tax value at the interim stage. On that basis, the appellant was found entitled to complete waiver of pre-deposit and stay of recovery during pendency of the appeal.</description>
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      <description>Postage charges recovered on an actual basis for share transfer and registry services were treated, on a prima facie reading of Rule 5(2) of the Service Tax Valuation Rules, 2006 and the Indian Post Office Act, 1898, as reimbursable expenditure rather than part of taxable service consideration. The document states that such postal did not form part of the service tax value at the interim stage. On that basis, the appellant was found entitled to complete waiver of pre-deposit and stay of recovery during pendency of the appeal.</description>
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      <pubDate>Mon, 12 Mar 2012 00:00:00 +0530</pubDate>
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