https://www.taxtmi.com/caselaws?id=243240 In a service tax valuation dispute involving Business Auxiliary Services, the Tribunal considered whether reimbursement charges received from the principal formed part of the taxable value and whether interim protection was justified. Relying on the Delhi High Court ruling striking down Rule 5(1) of the Service Tax Valuation Rules, the Tribunal found that the appellant had shown a sufficient prima facie case on the valuation issue. It therefore granted waiver of pre-deposit and stayed recovery of service tax, interest, and penalty pending disposal of the appeal. en-us Tue, 30 Apr 2013 00:00:00 +0530 Tue, 28 Jan 2014 06:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243240 In a service tax valuation dispute involving Business Auxiliary Services, the Tribunal considered whether reimbursement charges received from the principal formed part of the taxable value and whether interim protection was justified. Relying on the Delhi High Court ruling striking down Rule 5(1) of the Service Tax Valuation Rules, the Tribunal found that the appellant had shown a sufficient prima facie case on the valuation issue. It therefore granted waiver of pre-deposit and stayed recovery of service tax, interest, and penalty pending disposal of the appeal. Case-Laws Service Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243240