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M/s Mateshwari Indrani Contractors Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Jaipur-II

2015 (11) TMI 1257 - CESTAT NEW DELHI

Waiver of pre deposit - Demand of service tax - Business Auxiliary Service - Held that:- Prima-facie, collection of tax cannot be said to be a service provided by Government. Therefore, the demand relating to the commission received by the appellant for collection of sales tax on behalf of the Government would not fall under BAS as defined in Section 65(19) of the Finance Act, 1994, because the appellant did not provide promotion or marketing of service provided by the client, nor did it provide .....

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eived for collection of royalty on mines for onward remittance to the State of Rajasthan. - appellant has a good case for waiver of pre-deposit, Accordingly, we waive the requirement of pre-deposit and stay recovery of the impugned liability during pendency of the appeal. - Stay granted. - Service Tax Stay Appeal No. 61487 of 2013, Service Tax Appeal No. 60428 of 2013 - Dated:- 21-9-2015 - G Raghuram, President And R K Singh, Member (T) For the Appellant : Shri B L Narsimhan, Adv. For the Respon .....

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ssion) for the Mines Department of Government of Rajasthan is not leviable to service tax in the light of the fact that royalty is a tax and therefore collection of royalty cannot be said to be a service provided by the Government and consequently the service rendered by it would not fall under any limb of the definition of "Business Auxiliary Service", Regarding the commission received for collecting toll on behalf of the NHAI the CESTAT in the case of Ideal Road Builders Pvt. Ltd. vs .....

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and Others in its judgment dated 15.01.2004 in C.A. No. 1532-33/93. It was also stated that collection of toll certainly fell under BAS as NHAI is providing service and therefore the service provided to NHAI would fall under BAS. 4. We have considered the submissions of both sides. Prima-facie, collection of tax cannot be said to be a service provided by Government. Therefore, the demand relating to the commission received by the appellant for collection of sales tax on behalf of the Government .....

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