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2016 (9) TMI 588 - AT - Service TaxDemand - Business Auxiliary Service during the period 01-04-2005 to 31-03-2010 - appellant is running SUWIDHA (Single User-friendly Window Disposal and Help-line for Applicants) Centers at various towns of the district - providing various Government services under one roof - Held that:- the commissioner in the impugned order has taken the view that ‘provision of service on behalf of the client’ appearing in the definition of Business auxiliary Service, would mean that any service on behalf of any client, would be covered under it. We are of the view that such an interpretation is totally mis-placed. The business auxiliary service is rendered in relation to the business of the recipient. In the present case, the service of facilitization has been rendered to the Govt departments, which are engaged not in business but in rendering public services. Hence we find that the present case fails the basic test prescribed by CBEC in the circular dated 23.08.2007 that for charging service tax, the service should not be in the nature of statutory duties of the government. Therefore, the impugned order is set aside. - Decided in favour of appellant
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