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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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        Case ID :
        Service Tax

        2007 (5) TMI 695 - AT - Service Tax

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        Lender-borrower services, not banking and financial services, justified waiver of pre-deposit and stay of recovery. A prima facie view of the agreement and a retired Supreme Court Judge's opinion indicated that the appellant was acting only in a lender-borrower ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Lender-borrower services, not banking and financial services, justified waiver of pre-deposit and stay of recovery.

                              A prima facie view of the agreement and a retired Supreme Court Judge's opinion indicated that the appellant was acting only in a lender-borrower capacity, not rendering banking and other financial services. On that basis, and with support from the prior Larger Bench ratio cited by the appellant, interim protection was justified. The appellant was granted waiver of pre-deposit and stay of recovery pending the appeal.


                              Issues: Whether the appellant was, on a prima facie basis, liable to service tax under banking and other financial services so as to require pre-deposit and permit recovery during pendency of the appeal.

                              Analysis: On consideration of the agreement and the opinion of a retired Supreme Court Judge, the Tribunal found a prima facie case that the appellant was engaged only in lender-borrower services and not in banking and other financial services. The prior Larger Bench ratio relied upon by the appellant also supported interim protection.

                              Conclusion: The appellant was granted waiver of pre-deposit and stay of recovery.

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