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2014 (1) TMI 307 - AT - Service TaxStay application - Waiver of pre deposit - Receipt of facilitation fee i.e. commission from various shops and emporia for providing services of promoting or marketing or selling of goods provided or belonging to the emporia/shops is liable to Service Tax under the category of Business Auxiliary Service in terms of clause 19(i) of Section 65 of Finance Act 1994 - Held that - Prima facie the activity of the appellant is covered by the definition of Business Auxiliary Service . As such it is not the case for complete waiver of pre-deposit. However taking into account the appellant s contention that the demand is barred by limitation and considering that the issue involved is of bona fide interpretation we deem it fit to direct the appellant to deposit an amount of pre deposit - Partial stay granted.
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