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2014 (12) TMI 287 - CESTAT BANGALOREWaiver of pre depposit - Business Auxiliary Service - Sale/purchase of a used cars - Held that:- When the appellant provided a space to keep the car after cleaning it and also getting it valued and after consulting with the seller, fix price and display for sale and subsequently, when a buyer is found, they would arrange registration and transfer of ownership, etc. There is no doubt that the appellant was rendering service to both of them. When the car is sold, they act as a ‘commission agent’ in selling activity for the seller and act as a ‘commission agent’ for buying activity for buyer. Prima facie, therefore, we find that the appellant may not have a case on merits. - Partial stay granted.
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