2008 (1) TMI 332 - AT - Service Tax

Demand confirmed by holding that the applicant herein was rendering services as Rent-a-Cab Scheme Operator - no dispute that 30 Maruti vans were being rented out by the applicant - Prima facie it cannot be said that Rent-a-Cab service was not being rendered - Keeping in view the financial hardship based on the fact that the Rent-a-Cab service has been closed down since October 2004 and keeping in view the payment of Rs. 1,15,250 already made, stay is partly granted

Summary

The Appellate Tribunal CESTAT, Mumbai heard an application for waiver of pre-deposit of service tax of approximately Rs. 8 lakhs. The service tax was confirmed for the applicant acting as a Rent-a-Cab Scheme Operator. The Tribunal found that Rent-a-Cab service was being provided based on contracts with customers. The applicant was directed to make a further pre-deposit of Rs. 2 lakhs within eight weeks, with the balance of service tax and penalties waived upon compliance. Failure to comply would result in vacation of stay and dismissal of the appeal.