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2008 (9) TMI 203 - AT - Service TaxLife insurance services valuation - payments which represent allowable reimbursement in the form of club expenditure - case of the revenue is that the amounts which were reimbursed to the agent as club expenditure are to be included in the assessable value in similar issue, Tribunal waived pre-deposit of duties and penalties - In view of the earlier stay order which is on the same issue in the case of the applicant, pre-deposit of service tax of penalties are waived
The Appellate Tribunal CESTAT NEW DELHI heard applications for waiver of pre-deposit of service tax, penalty, and interest related to club expenditure reimbursement in the case of life insurance service providers. The Tribunal waived pre-deposit based on a previous stay order on the same issue. The appeal was directed to be listed along with a related case.
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