https://www.taxtmi.com/caselaws?id=220752 The High Court directed the department to treat the respondent-company's registration as provisional in the category of business auxiliary. The Tribunal was instructed to independently assess the nature of the respondent's business activities within three months. The provisional registration would remain effective until the Tribunal's decision, emphasizing the importance of an unbiased evaluation and adherence to statutory obligations during the proceedings. The judgment underscored the need for a fair consideration of the registration application and the Tribunal's autonomy in decision-making without being influenced by prior determinations. en-us Wed, 14 Dec 2011 00:00:00 +0530 Fri, 01 Aug 2014 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220752 The High Court directed the department to treat the respondent-company's registration as provisional in the category of business auxiliary. The Tribunal was instructed to independently assess the nature of the respondent's business activities within three months. The provisional registration would remain effective until the Tribunal's decision, emphasizing the importance of an unbiased evaluation and adherence to statutory obligations during the proceedings. The judgment underscored the need for a fair consideration of the registration application and the Tribunal's autonomy in decision-making without being influenced by prior determinations. Case-Laws Service Tax Wed, 14 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220752