https://www.taxtmi.com/caselaws?id=30020 In a service tax valuation dispute concerning annual maintenance contracts, the assessee established a prima facie case for excluding the value of spares and parts from the taxable base under the governing notification. The Tribunal noted that invoices and a Chartered Accountant's certificate had been produced pursuant to remand and could not be rejected summarily without proper verification. The Commissioner's refusal to examine that evidence for quantification was found unsustainable at the interim stage. Waiver of pre-deposit of the disputed tax and penalties was therefore granted, and recovery was stayed pending disposal of the appeal. en-us Wed, 06 Feb 2008 00:00:00 +0530 Mon, 28 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30020 In a service tax valuation dispute concerning annual maintenance contracts, the assessee established a prima facie case for excluding the value of spares and parts from the taxable base under the governing notification. The Tribunal noted that invoices and a Chartered Accountant's certificate had been produced pursuant to remand and could not be rejected summarily without proper verification. The Commissioner's refusal to examine that evidence for quantification was found unsustainable at the interim stage. Waiver of pre-deposit of the disputed tax and penalties was therefore granted, and recovery was stayed pending disposal of the appeal. Case-Laws Service Tax Wed, 06 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30020