https://www.taxtmi.com/caselaws?id=351697 A CESTAT Member noted that free-of-cost office space, infrastructure, staff welfare facilities and reimbursed seat-related charges could constitute non-monetary consideration with a direct nexus to the taxable service, making them prima facie includible in service tax valuation and justifying only a partial pre-deposit. The other Member accepted the appellant's case for full waiver, treating the disputed amounts as prima facie excludible from taxable value and holding that the entire pre-deposit should be waived pending appeal. Because the Members differed on the waiver issue, the matter was referred to the President for consideration by a third Member. No final majority view on waiver was reached. en-us Fri, 13 Oct 2017 00:00:00 +0530 Thu, 30 Nov 2017 07:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351697 A CESTAT Member noted that free-of-cost office space, infrastructure, staff welfare facilities and reimbursed seat-related charges could constitute non-monetary consideration with a direct nexus to the taxable service, making them prima facie includible in service tax valuation and justifying only a partial pre-deposit. The other Member accepted the appellant's case for full waiver, treating the disputed amounts as prima facie excludible from taxable value and holding that the entire pre-deposit should be waived pending appeal. Because the Members differed on the waiver issue, the matter was referred to the President for consideration by a third Member. No final majority view on waiver was reached. Case-Laws Service Tax Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351697