2011 (7) TMI 561

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.... Per: S K Gaule: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of Service Tax of Rs. 87,686/- along with interest and penalty imposed under various provisions of Finance Act, 1994. The contention of the applicant is that what they receive from the Government is managerial charges for maintenance of salary account book keeping of the Govt. employees. The ....

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....been shown as commission in their books of account. The reimbursement or commission received by the applicant is in relation to statutory function of the Govt. which the applicant has shown with the help of the certificates issued by the State Govt. authorities. This is not a consideration for activities which are covered under the definition of commission agent under Business Auxiliary Service. T....