https://www.taxtmi.com/caselaws?id=4608 In a waiver of pre-deposit application concerning valuation of security agency services, the Tribunal found that reimbursement components could not be excluded from taxable value merely on the assessee's prima facie assertion, especially where earlier Tribunal decisions had already considered the valuation issue. It held that no strong prima facie case was made out for complete waiver, but it balanced the amount already deposited, including a deposit made by the official liquidator, against the plea of undue hardship. Partial waiver was therefore granted, with a further pre-deposit directed as a condition for hearing the appeal and the balance stayed until disposal. en-us Mon, 14 Jan 2008 00:00:00 +0530 Wed, 16 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4608 In a waiver of pre-deposit application concerning valuation of security agency services, the Tribunal found that reimbursement components could not be excluded from taxable value merely on the assessee's prima facie assertion, especially where earlier Tribunal decisions had already considered the valuation issue. It held that no strong prima facie case was made out for complete waiver, but it balanced the amount already deposited, including a deposit made by the official liquidator, against the plea of undue hardship. Partial waiver was therefore granted, with a further pre-deposit directed as a condition for hearing the appeal and the balance stayed until disposal. Case-Laws Service Tax Mon, 14 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4608