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2014 (10) TMI 521 - AT - Service TaxWaiver of pre deposit - providing smart card based driving licence and paper based learning licence on behalf of Government of Maharashtra - Business Auxiliary Service/Business Support Service - Held that:- As issuance of the driving licence by the applicant on behalf of the Government of Maharashtra prima facie is not an activity of business, therefore, the same does not qualify under Business Auxiliary Service/Business Support Service. In these circumstances, the applicants have made out a case for complete waiver of pre-deposit - Stay granted.
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