2010 (3) TMI 253 - AT - Service Tax

Rent-a-Cab service- In this case Commissioner (Appeals) declined to consider the abatement in terms of Notification Nos. 09/2004-ST and 12/2004-ST. Held that- it appropriate to direct the Original Adjudicating Authority to consider the claim for exemption made by appellant in terms of law. Therefore, we waive the requirement of pre-deposit and allow the stay petition and take-up appeal itself with the consent of both the sides and remand the matter to Original Adjudicating Authority

Summary

Issues involved: Remand of matter to Original Adjudicating Authority for quantification of service tax amount due, consideration of abatement request, claim for exemption, pre-deposit waiver, remand to consider exemption claim.

Analysis:
1. Remand for quantification of service tax amount due: The case involved a remand by the Commissioner to the Original Adjudicating Authority to quantify the service tax amount due in relation to Rent-a-Cab service provided by the appellant. The appellant's representative highlighted the need for this quantification, leading to the Tribunal directing the Original Adjudicating Authority to consider the claim for exemption along with other matters. It was emphasized that the Tribunal was not expressing any opinion on the merits of the case.

2. Consideration of abatement request: The appellant had filed a stay application and appeal as the Commissioner (Appeals) had refused to consider the request for abatement under Notification Nos. 09/2004-ST and 12/2004-ST, deeming it an afterthought. The advocate representing the appellant urged the Tribunal to instruct the Original Adjudicating Authority to also evaluate the claim for exemption. The Tribunal, in response to these submissions, waived the pre-deposit requirement and allowed the stay petition, remanding the matter for consideration of the exemption claim and other related issues.

3. Claim for exemption and pre-deposit waiver: The appellant had already deposited an amount of Rs. 22,505/-, which the advocate proposed should be deemed sufficient under Section 35F of the Central Excise Act, 1944, as applied to service tax matters by Section 83 of the Finance Act, 1994. The Tribunal, acknowledging these submissions, decided to waive the pre-deposit requirement and proceed with the appeal, directing the Original Adjudicating Authority to assess the exemption claim and other aspects of the case.

In conclusion, the judgment by the Appellate Tribunal CESTAT, Ahmedabad involved remanding the matter to the Original Adjudicating Authority for quantification of service tax, consideration of the abatement request, evaluation of the claim for exemption, waiver of pre-deposit, and a directive to assess the exemption claim and other related matters without expressing any opinion on the case's merits.