2013 (12) TMI 1175

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..... ) PER : P K Das Applicant filed this application for waiver of predeposit of tax of Rs.1,12,066/- along with interest and penalty. 2. Ld. Advocate submits that they are rendering rent-a-cab service as well as air travel agency service. Major amount of Rs.1,03,585/- was demanded on inter-unit billing of two divisions. He submits that two divisions of Rent a Cab Operator and Air Travel Agency are .....

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..... 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. Accordingly, predeposit of tax along with interest and penalty shall stand waived and recovery thereof staye .....

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