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2023 (9) TMI 302 - CESTAT CHANDIGARHClassification of services - Business Auxiliary Service or not - providing the services to the municipality and collected the municipality tax on behalf of the municipality - HELD THAT:- On analysing the definition of ‘Business Auxiliary Service’, it is found that the municipal committees are not engaged in sale of goods or services, hence, none of the clauses from (i) to (vi) of Business Auxiliary Service definition are applicable to the activity of collection of municipal tax by the respondent. The respondent was providing services to the municipal committee but not on behalf of the municipal committee. The respondent are collecting the municipal tax as levied by the municipal committees which are part of State Govt. of Haryana, even if it is assumed that the services of the respondent are taxable services, even then the taxable services of collecting duties and taxes levied by the Central/State Govt. are fully exempted from service tax under the authority of Notification No. 13/2004-ST dated 10.09.2004. There are no infirmity in the impugned order warranting interference by this Tribunal - appeal of Revenue dismissed.
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