2010 (2) TMI 466

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..... lected but not paid to government. In such circumstances, no prima facie case for total waiver thus the assesee was directed to pre deposit part of demand. - ST/472 OF 2009 - 63 OF 2010 - Dated:- 1-2-2010 - SMT. JYOTI BALASUNDARAM, VICE PRESIDENT AND DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER R.J. Pillai for the Appellant. V.V. Hariharan for the Respondent. ORDER Smt. J .....

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..... facie, that the control over the vehicles hired out by the assessee was with the customers to whom the vehicles including the buses were hired out. At least in the case of contract with one customer namely M/s. Visteon Automotive Systems India the service tax had been collected but not paid to the Government. In this circumstance, no prima facie case for total waiver has been made out by the asse .....

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