2011 (7) TMI 561

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..... in relation to statutory function of the Govt. which the applicant has shown with the help of the certificates issued by the State Govt. authorities - This is not a consideration for activities which are covered under the definition of commission agent under Business Auxiliary Service - This contention of the applicant gets support from the principle of ejusdem generis - Prima facie it appears th .....

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..... in the definition of commission agent. The contention is that the applicant undertake the disbursement of salary of the Government employees which is a statutory function. In support of their condition, they have produced a certificate from Government Education offices. 3. The learned SDR appearing for the department reiterates the findings of the lower authorities and submits that as the applic .....

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..... em generis. Prima facie it appears that the service would not fall under Business Auxiliary Service. Thus, we find that the applicant has made out a case for complete waiver of pre-deposit. Accordingly, pre-deposit of Service Tax, interest and penalty is waived and the recovery of the same is stayed during pendency of appeal. The stay petition is allowed. (Dictated and pronounced in Court) - .....

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