https://www.taxtmi.com/caselaws?id=31767 The Tribunal held that the applicant's services to the Transport Department were related to statutory functions, not business activities. The services did not qualify as 'Business Auxiliary Services,' leading to a waiver of the tax demand and penalties. The Tribunal emphasized the importance of distinguishing between statutory functions and business activities in determining tax liability concerning government departments. The decision to waive the pre-deposit and stay recovery pending appeal reflects the Tribunal's recognition of the applicant's case and the potential repercussions of the tax assessment. en-us Tue, 16 Sep 2008 00:00:00 +0530 Mon, 08 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31767 The Tribunal held that the applicant's services to the Transport Department were related to statutory functions, not business activities. The services did not qualify as 'Business Auxiliary Services,' leading to a waiver of the tax demand and penalties. The Tribunal emphasized the importance of distinguishing between statutory functions and business activities in determining tax liability concerning government departments. The decision to waive the pre-deposit and stay recovery pending appeal reflects the Tribunal's recognition of the applicant's case and the potential repercussions of the tax assessment. Case-Laws Service Tax Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31767