2013 (1) TMI 216

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..... recting the assessee in other cases to deposit some amount of the Service Tex liability for the period post service Tax valuation rules as a condition to hear and dispose the appeal. Appellant has already deposited an amount of Rs. 9.04 lakhs against the demand of Rs.38.53 lakhs for the entire period. Waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed - ST/24 .....

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..... ion rules which came into statute. This Bench has been taking a consistent view that post service tax valuation rules, the said rules provides for inclusion of free material supplied by service recipients and has been directing the assessee in other cases to deposit some amount of the Service Tex liability for the period post service Tax valuation rules as a condition to hear and dispose the appea .....

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