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2010 (6) TMI 179 - AT - Service TaxStay- Business Auxiliary Services- Allotment of PAN to income tax assessee. Demand of service tax on fees collected from applicants of PAN. Job of collecting applications, processing them, preparing PAN card and supplying such cards to assessee is statutory function of Income Tax Department. Exemption cannot be claimed by PSU or others when such work is outsourced to another agency. Service tax paid after amendment of relevant provision. Held that- job undertaken not covered before amendment. Prima facie case in favour of appellant. Pre-deposit waived. Recovery stayed.
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