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2015 (5) TMI 741 - AT - Service TaxWaiver of pre deposit - Business Auxiliary Service - Reverse charge mechanism - Revenue neutrality - Held that:- CAI were providing the services to the customers of the appellants as per the agreement between CAI and the appellants and the payment for the same was made by the appellants to CAI. Thus, CAI was engaged in providing services in relation to provision of service on behalf of client which in this case is the appellants. Thus, prima facie the services received by the appellants are classifiable under BAS - what is of precedential value is not the judgement but the ratio of judgement. As regards the contention of the appellants that they Were receiving "Technical Testing and Analysis" service, it is seen that the said service is defined under Section 65 (105) (zzh) as "to any person by a technical testing and analysis agency, in relation to technical testing and analysis". It can be hardly anybody's case that the appellants were receiving services from CAI in relation to "Technical Testing and Analysis" because nothing belonging to appellants was subjected to technical testing and analysis. - unable to locate any statutory or constitutional provisions which support the notion that in case of revenue neutrality the liability to tax abates. Further whether there has been wilful mis-statement or suppression of facts on the part of appellants is to be determined with reference to the facts and circumstances of the case which requires detailed analysis which can be taken up only at the time of final hearing. - Partial stay granted.
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