https://www.taxtmi.com/caselaws?id=358798 The Tribunal granted a waiver of pre-deposit for service tax, interest, and penalties related to free services provided by the applicant to M/s. Bharti Airtel, holding that free supplies should not be included in the assessable value. Additionally, the Tribunal ruled in favor of the applicant regarding reimbursed amounts for infrastructure and staff welfare charges, stating that these were input services and not part of the taxable value. The majority decision allowed the appeal without requiring a pre-deposit, pending the appeal's disposal. en-us Mon, 26 Mar 2018 00:00:00 +0530 Thu, 19 Apr 2018 05:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358798 The Tribunal granted a waiver of pre-deposit for service tax, interest, and penalties related to free services provided by the applicant to M/s. Bharti Airtel, holding that free supplies should not be included in the assessable value. Additionally, the Tribunal ruled in favor of the applicant regarding reimbursed amounts for infrastructure and staff welfare charges, stating that these were input services and not part of the taxable value. The majority decision allowed the appeal without requiring a pre-deposit, pending the appeal's disposal. Case-Laws Service Tax Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358798