2008 (1) TMI 330

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..... on hence, their activity is not business auxiliary services - prima facie, the assessee s plea is acceptable - As the Commissioner has not given any finding on merits, therefore, the impugned orders are set aside by allowing the stay application appeal - matter remanded - ST/STAY/153-154/07 in ST/211-212/07 - 78 & 79 of 2008 - Dated:- 16-1-2008 - Dr. S.L. Peeran, Member (J) and T.K. Jayarama .....

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..... rom ICICI Bank Ltd., and they were not carrying out any marketing or sales promotion through advertisement or publication. They said that they only analyze the credentials of the customers who approached them and, hence, their activity is not covered under the heading. Their plea has not been accepted and their stay application was rejected by the Commissioner (Appeals) and they were directed to p .....

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..... the assessee's plea is acceptable in the light of the cited judgments. As the Commissioner has not given any finding on merits, therefore, the impugned orders are set aside by allowing the stay application and appeal. The matter is remitted back to the Commissioner (Appeals) to decide the case in the light of the citation referred to supra by granting an opportunity of hearing to the appellants. B .....

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