2010 (9) TMI 518

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..... T, NEW DELHI), held that the existence of two different views decision of Tribunal in two cases itself justifies waiver of pre-deposit- Hence, dispense with pre-deposit of the amounts in dispute and stay recovery thereof pending the appeal. - ST/522/2009 - 415 OF 2010 - Dated:- 6-9-2010 - MS. JYOTI BALASUNDARAM, DR. CHITTARANJAN SATAPATHY, JJ. ORDER Ms. Jyoti Balasundaram, Vice-P .....

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..... ed only commercial concerns. [Section 65(105)(zzb) was amended w.e.f. 1-5-2006 to cover any person in relation to business auxiliary service]. 2. We are of the view that the assessees have made out a strong prima facie case on the ground that although they were charging management fees from the bank who lend/advance money to the SHGs, they were a non-profit making organization as no profit or .....

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