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2016 (5) TMI 747 - CESTAT NEW DELHI

2016 (5) TMI 747 - CESTAT NEW DELHI - 2016 (41) S.T.R. 735 (Tri. - Del.) - Waiver of pre-deposit in full and stay of further proceedings for realisation of liability assessed - Business Auxiliary Service - Appellant acting as an intermediary to facilitate citizens to obtain various licences, permissions and registrations which are statutorily regulated and collected a stipulated fee in return from individuals and organisations who apply for such licences/permission or registrations.

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issions/licences/registrations. Therefore, waiver of pre-deposit in full is granted and all the further proceedings for recovery of the assessed liability under the impugned order are stayed. - Waiver granted in full - Application Nos. ST/Stay/53093/2014 and ST/Misc/53094/2014 in Appeal No. ST/52765/2014-CU(DB) - Stay Order No. ST/SO/53191/2015-CU(DB) and Misc. Order No. ST/MO/53190/2015-CU(DB) - Dated:- 22-9-2015 - Justice G. Raghuram, President and Shri R.K. Singh, Member (T) Shri Vijay Sharma .....

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alties on the premise that it had provided Business Auxiliary Service during March, 2005 to March, 2009 to individuals and organisations by way of facilitating obtaining of licences and permissions from Govt. including birth and death, marriage and vehicle registrations, driving licences, ration cards, arms licences and the like. 3. The appellant operates a suwidha centre at Ludhiana and is authorised by the Govt. of Punjab to act as an intermediary to facilitate citizens to obtain various .....

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