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TMI Blog2009 (7) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... d that: - applicant has not made out strong prima facie case for complete waiver of pre-deposit - direct the applicant to pre-deposit –disposed off accordingly - ST/176/2009 - 1003/2009 - Dated:- 16-7-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : S/Shri K.S. Ramesh, Consultant and G. Natarajan, Advocate, for the Appellant. Ms. Sudha Kok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ms. No. 9 dated 27-2-2004, G.O. Rt. No. 2503 dated 10-9-2004 and they provided E-Seva to Govt. of India and State Govt. of Andhra Pradesh. The activities rendered by the applicants are regarding receipt and payment made by the citizens to the Government like property tax, electricity, insurance, registration, etc. He also submits that the activities has been done by the applicant during the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b services to the citizens like cash withdrawal, collection of mutual funds and transfer of shares, etc. She submits that the activity of applicant cannot be considered as "sovereign function". It is also her submission that the service rendered by the applicant falls within the ambit of "Business Auxiliary Service". 5. We have considered the submissions at length made by both the sides an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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