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2014 (8) TMI 542 - AT - Service TaxBusiness Auxiliary services - services of issue of marriage certificate death certificate etc. to the public on behalf of the Government of Punjab - Held that - This entry covers providing of service on behalf of the client . In this case the services is provided on behalf of the Punjab Government. However the Punjab Government is not paying anything to them. The consideration received by the appellant is from the public and the service provided to public who is the clients cannot be prima facie covered by the said entry. Therefore prima facie we are of the opinion that there is no case for maintaining the demand against the appellant and therefore we grant waiver of pre-deposit of dues arising from the impugned order and collection of such dues is also stayed - Stay granted.
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