2008 (7) TMI 290 - AT - Service Tax

Service 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.

Summary

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.