9911796707
TMI Blog2008 (4) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Singh, DR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The applicant who owns 39 cabs are renting out the cabs to various clients and they are also registered as tourist operator. Commissioner vide his order dated 21-5-2007 confirmed a demand of service tax amounting to Rs. 55,15,370/- along with interest and imposed equal amount of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges have been received when the rate of Service tax was higher than that when the service was rendered and the rate of tax in such cases should be the rate applicable at the time of rendering the service. The Commissioner also has not taken into account Rs. 14.08 lacs paid by them as Service tax during the periods 2001-02 to 2004-05. 4. We have carefully considered the submissions. Show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up to 2003. 5. Taking the overall facts and circumstances of the case, we direct the applicant to deposit a sum of Rs. 5,00,000/- (Rupees five lacs only) within twelve weeks and to report compliance on 12-6-2008. Subject to compliance as above, the deposit of the balance amount of tax is waived and recovery thereof stayed till the final hearing of the appeal. Stay petition is disposed of accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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