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2016 (5) TMI 747 - AT - Service TaxWaiver of pre-deposit in full and stay of further proceedings for realisation of liability assessed - Business Auxiliary Service - Appellant acting as an intermediary to facilitate citizens to obtain various licences, permissions and registrations which are statutorily regulated and collected a stipulated fee in return from individuals and organisations who apply for such licences/permission or registrations. Held that:- the services provided by the appellant to public for facilitating receipt by them of licenses/permissions/registrations issued by the State Govt. do not fall within the ambit of any integer of Business Auxiliary Service as defined in Section 65(19), including within the ambit of service provided as a commission agent, since the public from whom the appellant had received consideration cannot be said to be providing any service to the State while receiving the statutorily mandated permissions/licences/registrations. Therefore, waiver of pre-deposit in full is granted and all the further proceedings for recovery of the assessed liability under the impugned order are stayed. - Waiver granted in full
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