https://www.taxtmi.com/caselaws?id=30636 Waiver of pre-deposit and stay of recovery were granted in a service tax dispute over freight and transportation charges because the appellants showed a strong prima facie case. The authorities had not considered the contention that the transportation charges had already formed part of the assessable value for central excise purposes, and the relevant notification indicated service tax was payable only on 25% of the freight value. As the demand had been raised on the full amount, the tribunal found sufficient grounds to waive pre-deposit and suspend recovery pending disposal of the appeal. en-us Mon, 12 May 2008 00:00:00 +0530 Wed, 12 Nov 2008 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30636 Waiver of pre-deposit and stay of recovery were granted in a service tax dispute over freight and transportation charges because the appellants showed a strong prima facie case. The authorities had not considered the contention that the transportation charges had already formed part of the assessable value for central excise purposes, and the relevant notification indicated service tax was payable only on 25% of the freight value. As the demand had been raised on the full amount, the tribunal found sufficient grounds to waive pre-deposit and suspend recovery pending disposal of the appeal. Case-Laws Service Tax Mon, 12 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30636