https://www.taxtmi.com/caselaws?id=269914 A dispute on taxability of supply of tangible goods also raised whether reimbursement of customs duty and entry tax should be included in the taxable value. The Tribunal considered the legal issue alongside contractual facts, noted an earlier decision in a similar transaction finding no taxability, and accepted the appellant's prima facie case that such reimbursements were outside valuation under the Finance Act, 1994. On that basis, it granted waiver of pre-deposit pending disposal of the appeal and disposed of the stay applications in the appellant's favour. en-us Wed, 14 Oct 2015 00:00:00 +0530 Thu, 24 Dec 2015 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269914 A dispute on taxability of supply of tangible goods also raised whether reimbursement of customs duty and entry tax should be included in the taxable value. The Tribunal considered the legal issue alongside contractual facts, noted an earlier decision in a similar transaction finding no taxability, and accepted the appellant's prima facie case that such reimbursements were outside valuation under the Finance Act, 1994. On that basis, it granted waiver of pre-deposit pending disposal of the appeal and disposed of the stay applications in the appellant's favour. Case-Laws Service Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269914