https://www.taxtmi.com/caselaws?id=30633 The Tribunal restored the application for stay, initially rejected due to default by the applicant, after hearing both sides. The dispute centered on the value adopted for services by a clearing and forwarding agency, with the applicant contesting the charges. The validity of the Chartered Accountant certificate was questioned, leading to a demand for service tax and penalties. The Tribunal required a deposit from the applicant to waive pre-deposit of the balance amount of duty and penalties. The judgment emphasized the need for detailed examination during the final hearing on the exclusion of reimbursed amounts for calculating service tax value. en-us Mon, 24 Mar 2008 00:00:00 +0530 Fri, 13 Mar 2009 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30633 The Tribunal restored the application for stay, initially rejected due to default by the applicant, after hearing both sides. The dispute centered on the value adopted for services by a clearing and forwarding agency, with the applicant contesting the charges. The validity of the Chartered Accountant certificate was questioned, leading to a demand for service tax and penalties. The Tribunal required a deposit from the applicant to waive pre-deposit of the balance amount of duty and penalties. The judgment emphasized the need for detailed examination during the final hearing on the exclusion of reimbursed amounts for calculating service tax value. Case-Laws Service Tax Mon, 24 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30633