2010 (9) TMI 518

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..... tion v. CST and the Tribunal’s decision in Punjab Ex-Servicemen Corpn. v. CCE (2008 -TMI - 32396 - CESTAT, NEW DELHI), held that the existence of two different views decision of Tribunal in two cases itself justifies waiver of pre-deposit- Hence, dispense with pre-deposit of the amounts in dispute and stay recovery thereof pending the appeal.
MS. JYOTI BALASUNDARAM, DR. CHITTARANJAN SATAPATHY, .....

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..... period viz., 1-7-2003 to 30-4-2006, covered only commercial concerns. [Section 65(105)(zzb) was amended w.e.f. 1-5-2006 to cover any person in relation to business auxiliary service]. 2. We are of the view that the assessees have made out a strong prima facie case on the ground that although they were charging management fees from the bank who lend/advance money to the SHGs, they were a non-prof .....

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