2013 (12) TMI 731

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..... oncern nor a commercial concern not being engaged in any business activity. Therefore providing business auxiliary services by respondents to such NHAI is inconceivable - Stay granted. - ST/1167/2011 - Final Order No. ST/A/34/2012-Cus.(PB) - Dated:- 23-12-2011 - Shri D.N. Panda and Rakesh Kumar, JJ. Shri Rajindra Gupta, DR, for the Appellant. Shri Dheeraj Srivastava, Advocate, for the R .....

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..... equirement of pre-deposit and reject the stay application. 6. On merits of the matter, we find that National Highway Authority of India has availed services of the respondents. Fundamentally, the said National Highway Authority of India (NHAI) is not established by Revenue to be business concern nor a commercial concern not being engaged in any business activity. Therefore providing business aux .....

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