2010 (5) TMI 463 - AT - Service Tax

Waiver of pre-deposit Rent-a-cab service - appellant had provided the vehicle on rent - no Service tax registration was obtained and no Service tax liability was discharged - appellant has only submitted that he is a senior citizen and illiterate and does not know the provisions of law - appellant has not been able to make out a prima facie in its favour so as to allow unconditional stay waiver partly allowed

Summary

The Appellate Tribunal CESTAT, Ahmedabad confirmed a Service tax liability of Rs. 15,452 against the appellant for providing 'Rent-a-Cab' services without registration. The appellant, claiming ignorance of the law, was directed to deposit Rs. 7,000 within eight weeks for stay of recovery during the appeal. Compliance to be reviewed on 8-7-2010.