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Sukhmani Society for Citizen Services Versus C.C.E. & S.T., Chandigarh

2016 (5) TMI 747 - CESTAT NEW DELHI

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 wh .....

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g 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 defined in Section 65(19), including within the ambit of service provided as a commission a .....

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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 .....

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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 pass .....

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g 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 .....

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vt. is authorised to issue such licenses, permissions or registrations. The appellant received applications from the public and processes and forwards them to the State Govt. for issue. Under the terms of the agreement with the Govt. the appellant co .....

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sideration received by the appellant therefor was considered the taxable value for Business Auxiliary Service. 5. On true and fair construction of the definition of Business Auxiliary Service in Section 65(19) of the Finance Act, 1994, we are pr .....

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