https://www.taxtmi.com/caselaws?id=33556 The Tribunal granted a waiver of pre-deposit and stay of recovery for the Customs House Agent in a service tax dispute where the Revenue demanded over Rs. 28 lakhs in tax, interest, and penalties for the period from October 1999 to March 2004. The Tribunal found a prima facie case for the appellants, emphasizing that service tax may only be levied on service charges, not on reimbursements, based on a Board's Circular and previous decisions. The Revenue was directed to provide documentary evidence to support their argument that excess amounts collected should be included in the taxable value, to be considered at the final hearing stage. en-us Thu, 04 Sep 2008 00:00:00 +0530 Mon, 25 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33556 The Tribunal granted a waiver of pre-deposit and stay of recovery for the Customs House Agent in a service tax dispute where the Revenue demanded over Rs. 28 lakhs in tax, interest, and penalties for the period from October 1999 to March 2004. The Tribunal found a prima facie case for the appellants, emphasizing that service tax may only be levied on service charges, not on reimbursements, based on a Board's Circular and previous decisions. The Revenue was directed to provide documentary evidence to support their argument that excess amounts collected should be included in the taxable value, to be considered at the final hearing stage. Case-Laws Service Tax Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33556