2014 (8) TMI 1252 - HC - Service Tax

Classification of service - Business Auxiliary Service or not - services rendered by the Respondent to the Income Tax Department of issuance of PAN card - service rendered in relation to a sovereign function - HELD THAT - The Registrar (Judicial)/Registrar, High Court, Original Side, Bombay to ensure that the original record in relation to this Appeal is summoned from the Tribunal and offered for inspection of the parties. This paper book is treated sufficient for the purpose of admission of this Appeal. However, the Registry must further ensure preparation of complete paper book in accordance with the Rules. The Registry in the first instance must send intimation of admission of this Appeal enclosing therewith a copy of this order so as to enable the Tribunal to act accordingly.

Summary

The Bombay High Court admitted an appeal raising substantial questions of law regarding the classification of services provided to the Income Tax Department for issuance of PAN cards. The court directed the original record to be summoned for inspection and ordered the preparation of a complete paper book according to the rules. The respondent waived service.