TMI Blog2013 (10) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... he gross value for discharge of Service Tax liability seems to be settled by the judgment of Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. Vs UoI [2012 (12) TMI 150 - DELHI HIGH COURT] and M/s. Datamatics Financial Services Ltd. Versus Assistant Commissioner of Income tax –Range 8(1) [2012 (8) TMI 487 - ITAT, MUMBAI] had granted an unconditional wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is engaged in the share transfer business and has claimed deduction of postage charges as being reimbursable from the client. He would fairly submit that in the appellants own case, vide Stay Order dt.19.03.2012, this Bench directed the appellant to deposit entire amount of Service Tax liability. He would submit that subsequently Hon'ble High Court of Delhi in the case of Intercontinen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble High Court of Delhi in the case of Intercontinental Consultants Technocrats Pvt.Ltd. (supra). We also find that in an identical issue, the co-ordinate Bench of the Tribunal in the case of Datamatics Financial Service Ltd. -2013 (31) STR 203 (Tri-Mumbai), has granted an unconditional waiver. Since the issue involved in this case is debatable and arguable one, we consider the amount pre-d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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