2014 (10) TMI 521

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....espondent : Shri M S Reddy, AR JUDGEMENT Per: Ashok Jindal: Service tax demand has been confirmed against the applicants for the period 26.11.2006 to March 2012 under the category of Business Auxiliary Service/Business Support Service. 2. The brief facts of the case are that the applicants are engaged in providing smart card based driving licence and paper based learning licence on behalf of G....

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.... qualify under Section Business Auxiliary Service/Business Support Service. In these circumstances, impugned demands are not sustainable. Accordingly, waiver of pre-deposit be granted. 4. Heard both sides. Considered the submissions. 5. As issuance of the driving licence by the applicant on behalf of the Government of Maharashtra prima facie is not an activity of business, therefore, the same do....