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2009 (8) TMI 291 - AT - Service Tax“Management Consultant Service” and “Business Auxiliary Service” - Prima facie, in respect of the services covered by Article 2.1 of the Agreement between the appellant and the Joint Venture Company, the appellant is already registered with the department as provider of “Business Auxiliary Service” with effect from 1-7-03 and are paying service tax under that category. Such payments of service tax are being accepted by the department as well. Prima fade the same services cannot be classified under any pre-existing entry of Section 65 of the Act, 1994 inasmuch as the definition of “Management Consultant” has not been shown to have undergone any change with effect from 1-7-03 with the introduction of “Business Auxiliary Service. The appellant has made out a prima facie case against pre-deposit of the demand of service tax and penalty. Therefore, there will be waiver of pre-deposit and stay of recovery in respect of the amounts of service tax and penalty.
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