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2008 (7) TMI 290 - AT - Service TaxService tax stands confirmed against the appellant along with imposition of penalty of identical amount under section 78 and 76 of the Finance Act 1994 in respect of services of rent-a-cab - in identical circumstances the Tribunal in the case of Dharmabhakti Travels v. CCE has accordingly granted stay by relying upon earlier decision in the case of Kuldip Singh Gill v. in view of above stay is granted.
The Appellate Tribunal CESTAT, Ahmedabad, decided to condone a 4-day delay and proceeded to decide the stay petition. A service tax of Rs. 98,135 was confirmed against the appellant with penalties under sections 78 and 76 of the Finance Act, 1994, for rent-a-cab services. The Tribunal granted stay based on previous decisions in similar cases.
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