https://www.taxtmi.com/caselaws?id=250592 Running facilitation centres for issuing certificates on behalf of the Government of Punjab was, on a prima facie view, not treated as "providing of service on behalf of the client" for Business Auxiliary Service. The arrangement involved collection of prescribed fees for remittance to the Government, with an additional amount towards expenses and profit, but the Government was not shown to be paying consideration to the appellants. On that basis, the service was not found fit for enforcement at the pre-deposit stage, and waiver of pre-deposit with stay of recovery was granted. en-us Thu, 15 Mar 2012 00:00:00 +0530 Tue, 29 Jul 2014 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250592 Running facilitation centres for issuing certificates on behalf of the Government of Punjab was, on a prima facie view, not treated as "providing of service on behalf of the client" for Business Auxiliary Service. The arrangement involved collection of prescribed fees for remittance to the Government, with an additional amount towards expenses and profit, but the Government was not shown to be paying consideration to the appellants. On that basis, the service was not found fit for enforcement at the pre-deposit stage, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Service Tax Thu, 15 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250592