2010 (8) TMI 424

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..... ellants - rebate of franking charges received by the appellants from the post office cannot be also prima facie considered as a charge received from the clients for the services rendered to the clients - appellants have made out a prima facie case for full waiver of the pre-deposit during the pendency of the appeal - ST/199/2010 - 362/2010 - Dated:- 2-8-2010 - Ms. Jyoti Balasundaram, Dr. Chitta .....

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..... om both sides as well as perusal of case records, we are prima facie of the view that the franking charges being in the nature of postal charges in lieu of postage stamps for which direct payments are being made by the appellant s clients to the post office, cannot form part of the taxable value in the hands of the appellants. Similarly, the rebate of franking charges received by the appellants fr .....

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