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2013 (8) TMI 492 - CESTAT CHENNAI‘Commission Agent’ u/s 65 (105) (zzb) or ‘Business Auxiliary Services’ u/s 65(19)(v) – Duty Dmand – Interest and Penalty – Waiver of pre-deposit - Revenue was of the view that the service rendered by the assesse was classifiable under Business Auxiliary Service u/s 65 (19) (v) - Held that:- Assesse was providing service of effluent treatment and such service was classifiable as Business Auxiliary Service - The contention of the revenue that the activity undertaken by the assesse was covered by the expression used in section 65 (19) (v) was tenable – prima facie there was no scope for a different understanding - the contention to look at the legislative history and read too many words into the legislation to give a different meaning could not be accepted - after considering the financial difficulties submitted, to strike a balance of convenience of the interest of both the parties – assesse was directed to make a pre-deposit of 25lakhs – upon such submission rest of the duty to be waived till the final disposal – Decided partly in favor of assesse.
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