2013 (3) TMI 274

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..... pplication filed by the appellant seeks waiver of predeposit and stay of recovery in respect of service tax, interest thereon and a penalty. The appellant has been asked to pay an amount of Rs.5,01,510/- towards service tax and education cess under the head 'rent-a-cab service' for the period from 01/06/2007 to 13/09/2008. There is another demand of Rs.1,50,894/- which is under the head 'manpower .....

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..... Krishna Travels vs. CCE, Visakhapatnam [2010(18) STR 220 (Tri. Bang.)]. Reliance has also been placed on Down Town Travels Pvt. Ltd. vs. CCE, Ahmedabad (Final Order dt. 22/07/2011) in appeal No.ST/651/2011. 2. Per contra, the learned Superintendent (AR), claiming support from CCE, Chandigarh vs. Kuldeep Singh Gill [2010(18) STR 708 (P&H)], submits that the appellant was rendering 'rent-a-cab ser .....

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..... the service recipient. The activity, prima facie, amounts to operation of rent-a-cab scheme by the appellant for the benefit of service recipient. For this service, the appellant was collecting rent based on the seating capacity as well as the kilometers run by each vehicle. There is nothing on record to show that the appellant was transacting a business with the other company which was of a diffe .....

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