2016 (5) TMI 747

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..... ch are statutorily regulated and collected a stipulated fee in return from individuals and organisations who apply for such licences/permission or registrations. Held that:- the services provided by the appellant to public for facilitating receipt by them of licenses/permissions/registrations issued by the State Govt. do not fall within the ambit of any integer of Business Auxiliary Service as .....

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..... ant. Ms. Suchitra Sharma, DR, for the Respondent. ORDER [Order per : Justice G. Raghuram, President]. - Misc. application is for waiver of pre-deposit in full and the stay application for stay of further proceedings for realisation of the liability assessed by the impugned order dated 3-1-2014 passed by the Commissioner of Customs (Appeals), Delhi (Camp at Chandigarh). 2. Procee .....

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..... nd forwards them to the State Govt. for issue. Under the terms of the agreement with the Govt. the appellant collects a stipulated fee from individuals and organisations who apply for such licences/permission or registrations. 4. Revenue considered the above rendition by the appellant as amounting to the taxable service provided to the public and the consideration received by the appellant ther .....

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