2010 (11) TMI 215 - AT - Service Tax

Waiver of pre-deposit - Rent-a-Cab Operator Services - The Commissioner confirm a demand of service tax by holding that the assessees were providing Rent-a-Cab Operator Service - Prima facie, this was not the proposal in either of the show-cause notices issued to the applicants who therefore met the allegations in the notice that they were rendering Tour Operator Services - Therefore, grant the waiver and stay recovery.

Summary

The Appellate Tribunal CESTAT, Chennai heard applications for waiver of predeposit of service tax totaling Rs. 85,44,688 for the period 1-10-2004 to 31-3-2008 and Rs. 1,39,52,672 for the period 1-4-2008 to 31-3-2009. The tribunal found force in the contention that the tax proposal was changed from "Tour Operator Services" to "Rent-a-Cab Operator Services" without proper notice to the applicants. As a result, the tribunal granted the waiver and stayed the recovery of the disputed amounts pending appeals.