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of <h1>Appellate Tribunal rules in favor of appellant in Business Auxiliary services case</h1> <h3>SUKHMANI SOCIETY FOR CITIZEN SERVICES Versus COMMISSIONER OF C. EX., CHANDIGARH</h3> SUKHMANI SOCIETY FOR CITIZEN SERVICES Versus COMMISSIONER OF C. EX., CHANDIGARH - 2013 (30) S.T.R. 552 (Tri. - Del.) The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant who set up facilitation centers in Punjab for issuing certificates on behalf of the government. The Revenue claimed the services fell under Business Auxiliary services, but the Tribunal found no case for maintaining the demand. Waiver of pre-deposit of dues was granted, and collection of such dues was stayed.
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