2010 (11) TMI 355

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....iv Shah, C.A., for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President] . - For reasons recorded below, we waive pre-deposit of Service Tax together with interest and penalty and we hereby proceed to decide the appeal itself at this stage with the consent of both sides as the issue in dispute lies in a very narrow compass. 2. The appel....

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....nce Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service provided to a client by a commercial concern in relation to the business auxiliary service, in so far as it relates to,- (a)     procurement of goods or services, which are inputs for the client; (b)   &nbs....

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....860) or under any law corresponding to that Act in force in any part of India; (v)     a co-operative society established by or under any law; (vi)    a corporation established by or under any law; or (vii)   a body corporate established by or under any law, unless such factory, company, partnership firm, society, co-operative society, corpo....

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....griculture, printing, textile processing or education. The assessee herein being an individual, not falling within any of the seven categories set out in the provisions, is not required to establish that it is providing Business Auxiliary Services in respect of either procurement of goods or services, which are inputs for the client; production of goods on behalf of the client; provision of servic....