2016 (5) TMI 747

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....Tax<br>Justice G. Raghuram, President and Shri R.K. Singh, Member (T) Shri Vijay Sharma, Advocate, for the Appellant. Ms. Suchitra Sharma, DR, for the Respondent. ORDER [Order per : Justice G. Raghuram, President]. - Misc. application is for waiver of pre-deposit in full and the stay application for stay of further proceedings for realisation of the liability assessed by the impugned order dat....

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....licenses, permissions or registrations. The appellant received applications from the public and processes and forwards them to the State Govt. for issue. Under the terms of the agreement with the Govt. the appellant collects a stipulated fee from individuals and organisations who apply for such licences/permission or registrations. 4.&emsp;Revenue considered the above rendition by the appellant a....