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2011 (9) TMI 113 - HC - Service TaxWaiver of pre-deposit - The Central Board of Excise and Customs has in its circular dated 18 December 2006, clarified that it is of the view that activities performed by sovereign/public authorities under the provisions of law are in the nature of statutory obligations which are to be fulfilled in accordance with law. The fee collected by them is for performing such activities and is deposited in the Government Treasury - Such activity is purely in public interest and it is undertaken as a mandatory and statutory function, and is not in the nature of a service provided to any particular individual for consideration - In these circumstances, the Tribunal was not justified in imposing a requirement of deposit of an amount of ₹ 4,88,48,874/- The Appellant is a statutory body - But apart from that, the question as to whether the Appellant carries on the business of rendering services relating to the security of any property including the business of providing security personnel is a serious triable question - Consequently an order for pre-deposit was not warranted in the circumstances of the case.
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