TMI Blog2011 (7) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... (CSTB) - Dated:- 25-7-2011 - S/Shri Ashok Jindal, S.K. Gaule, JJ. REPRESENTED BY : Shri B. Raichandani, Advocate, for the Appellant. Shri V.K. Singh, SDR, for the Respondent. [Order per : S.K. Gaule, Member (T)]. Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of Service Tax of Rs. 3,40,421/- along with interest and penalty imposed under va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udes any person who, while acting on behalf of another person - (i) deals with goods or services or documents of title to such goods or services; or (ii) collects payment of sale price of such goods or services; or (iii) guarantees for collection or payment for such goods or services; or (iv) undertakes any activities relating to such sale or purchase of such goods or servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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