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2011 (3) TMI 929 - AT - Service TaxDemand for service tax - Rent-a-cab service - appellant is an illiterate driver and he had rented two vehicles - He did not know the legal provisions - Learned Consultant submitted that appellant had not received the show cause notice at all and after receiving the intimation for personal hearing he appeared for hearing - Therefore, the fact that he had failed to appear before the original adjudicating authority or give reply to the show cause notice should not have been resulted in rejection of appeal, without considering the submissions - Hence, it is a fit case for waiver of pre-deposit and grant of stay and further the matter is required to be remanded to the original adjudicating authority so that appellant gets an opportunity to defend his case properly - Thus, stay petition is allowed and appeal is allowed by way of remand.
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