2014 (8) TMI 542

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..... , the services is provided on behalf of the Punjab Government. However, the Punjab Government is not paying anything to them. The consideration received by the appellant is from the public and the service provided to public who is the clients cannot be, prima facie covered by the said entry. Therefore, prima facie, we are of the opinion that there is no case for maintaining the demand against the .....

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..... id prescribed fee, they are collecting some money for their expenses and their reasonable profit. The Revenue was of the view that the appellants were rendering services covered under the Business Auxiliary services falling under clause (vi) of Section 65(19) of Finance Act, 1994. This entry covers providing of service on behalf of the client . In this case, the services is provided on behalf of .....

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