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TMI Blog2010 (3) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... redit cards as no other goods can be purchased with these cards nor the same can be used in any other shopping establishment except the authorized petrol outlets. He also says that no cash withdrawal is possible on these cards and the cards are issued on the appellants approving a loan agreement for the clients against hypothecation of vehicles. Held that – prima facie fleet card service different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petrol pumps on credit. He says that these are not like other general credit cards as no other goods can be purchased with these cards nor the same can be used in any other shopping establishment except the authorized petrol outlets. He also says that no cash withdrawal is possible on these cards and the cards are issued on the appellants approving a loan agreement for the clients against hypothec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m would be time-barred as the appellants were paying Service tax and filing return for some of the elements realized towards fleet card services though they were not paying any tax on the interest portion. They have also filed regular re turns. He states that out of the total demand of Rs. 1.78 crores, about Rs. 1.50 crores would relate to the second period. He also states that nearly Rs. 30 lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellants have not made out a prima facie case for full waiver of the predeposit nor have they pleaded any financial hardship. At the prima facie stage, though it appears that fleet card serviced by the appellants to different from the usual credit cards, it does have common features such as making available credit to the clients for purchase of fuel from petrol pumps for which payment is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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