2013 (12) TMI 1175

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..... The only allegation is that they have taken separate registrations in terms of Board's circular dt. 20.3.08 and therefore the argument that they are to be treated as separate legal entities would not be sustained. In view of that, we find that applicant is able to make out a prima facie case for waiver of predeposit of entire amount of tax, interest and penalty during pendency of appeal. According .....

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..... and of tax on inter-unit billing cannot be sustained. The other issue involved is parking charges collected from customers while providing rent-a-cab services which is reimbursement of expenses incurred by them. 3. Ld. AR reiterates the finding of the Commissioner (Appeals). He submits that in view of Board's circular dt. 20.3.2008, they had obtained separate registrations for both the divisions .....

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