https://www.taxtmi.com/caselaws?id=209988 The Tribunal granted a complete waiver of pre-deposit of Service Tax, interest, and penalty for the applicant. The applicant's role in disbursing salaries of Govt. employees was deemed a statutory function supported by certificates from State Govt. authorities. The Tribunal applied the principle of ejusdem generis, determining the service did not fall under Business Auxiliary Services. Consequently, the applicant successfully established a case for the waiver, allowing the stay petition and halting recovery pending appeal. The judgment underscores the importance of assessing service nature and payment circumstances for Service Tax applicability. en-us Mon, 25 Jul 2011 00:00:00 +0530 Fri, 05 Jul 2013 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209988 The Tribunal granted a complete waiver of pre-deposit of Service Tax, interest, and penalty for the applicant. The applicant's role in disbursing salaries of Govt. employees was deemed a statutory function supported by certificates from State Govt. authorities. The Tribunal applied the principle of ejusdem generis, determining the service did not fall under Business Auxiliary Services. Consequently, the applicant successfully established a case for the waiver, allowing the stay petition and halting recovery pending appeal. The judgment underscores the importance of assessing service nature and payment circumstances for Service Tax applicability. Case-Laws Service Tax Mon, 25 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209988