2006 (8) TMI 627

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..... ORDER [Order per : S.S. Kang, Vice-President]. - Applicant filed this application for waiver of pre-deposit of demand of service tax of ₹ 1,92,218/- and penalty. 2. The demand was confirmed on the ground that applicants were providing the service of Rent-a-cab. As per the provisions of Section 65 Sub-Section 91 of Chapter V of the Finance Act, 1994 Rent-a-cab Scheme operator means an .....

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..... Ltd., the applicants are renting the cabs on monthly basis as well on kilometer basis. The contention of the Revenue is that the ratio of the decision of the Tribunal relied upon by the applicant is not applicable in a case where cab is rented on monthly basis. 5. In this case the applicant is providing taxable service as rent-a-cab operator as they were providing cabs on monthly basis to M .....

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