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2008 (9) TMI 77

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..... ed are in relation to statutory functions carried out by the Government, hence, it is not taxable as Business Auxiliary Services – further, blank cards can’t be considered as an input in relation to the Government Department – stay granted - ST/512/2008 - ST/382/2008-(PB), - Dated:- 16-9-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) S/Shri A.R. Madhav Rao and S. Vasu .....

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..... he card and supply the information loaded printed card to the Transport Department for issue of authenticated license, permit, certificate etc. The original authority has held that the entire activities relating to issuance of such licences /certificates in the form of smart cards amounts to rendering of 'business auxiliary service' by the applicant to the Transport Department of the Madhya Prad .....

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..... them cannot be considered as an input for the said Department. The processes involved in transferring the required information into those blank cards cannot be treated as 'processing of goods'. Therefore, he submits that the service, if any, rendered by them cannot come under the 'Business Auxiliary Service'. 4. Learned Joint CDR takes us through the relevant portion of the order of the Commis .....

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..... d the processing involved in preparing 'smart cards' cannot be treated as processing of goods. In view of the above, we hold that the applicant has made out a prima-facie case for waiver of the amounts due as per the impugned order. 6. Accordingly, we waive the pre-deposit and stay recovery thereof till the disposal of the appeal. 7. In view of the heavy stakes involved, we direct the .....

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