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2011 (4) TMI 399 - AT - Service TaxWaiver of pre-deposit - Business auxiliary service (BAS) - readings of electricity meters of customers - Services provided directory to client or on behalf of the client - Held that: - Tribunal has rendered conflicting decisions on the same dispute in two different orders. In the case of Gandhi & Gandhi, Chartered Accountant, dealing with an identical case, disposed recently, it was held that the impugned activity is not taxable under BAS and was taxable under BSS which was introduced in the statute in May, 2006 - appellant has made out a strong prima-facie case against the demand and penalties - Decided in favour of the assessee
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