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2014 (1) TMI 714 - CESTAT BANGALOREWaiver of pre deposit - Rent-a-Cab Service - Held that:- No prima facie case for the appellant. The nature of activity undertaken by them coupled with the terms of the relevant contract indicates that they were providing their buses to the KSRTC for hire charges. Prima facie, the activity would be covered by the definition of ‘rent-a-cab service’ given under Section 65 of the Finance Act, 1994. In any case, this service is more specific than “supply of tangible goods service” referred to by the learned Consultant. We are also not impressed with the plea of limitation and that of financial hardships at this stage - Conditional stay granted.
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