2014 (8) TMI 542 - AT - Service Tax

Business Auxiliary services - services of issue of marriage certificate, death certificate, etc., to the public on behalf of the Government of Punjab - Held that - This entry covers providing of service on behalf of the client . In this case, the services is provided on behalf of the Punjab Government. However, the Punjab Government is not paying anything to them. The consideration received by the appellant is from the public and the service provided to public who is the clients cannot be, prima facie covered by the said entry. Therefore, prima facie, we are of the opinion that there is no case for maintaining the demand against the appellant and therefore, we grant waiver of pre-deposit of dues arising from the impugned order and collection of such dues is also stayed - Stay granted.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant who set up facilitation centers in Punjab for issuing certificates on behalf of the government. The Revenue claimed the services fell under Business Auxiliary services, but the Tribunal found no case for maintaining the demand. Waiver of pre-deposit of dues was granted, and collection of such dues was stayed.