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2012 (3) TMI 268 - AT - Service TaxApplications for waiver of pre-deposit of total service tax amount, interest and penalties - show cause notices were issued on the ground that the applicants provided rent-a-cab operator service - contention of the applicants is that show cause notice was not received by the applicants and the adjudication order was passed ex-parte and applicants are entitled for small scale exemption Notification No.9/2004-ST dated 9.7.2004 which was not considered while confirming the demand - Held that :- in view of the fact that the benefit of small scale exemption notification was not considered at the time of confirming the demands, the applicants are directed to pre-deposit Rs.1 lakh for hearing of the appeals - the matter is remanded to the adjudicating authority after setting aside the impugned orders to pass a fresh order after affording an opportunity of hearing to the appellants and produce evidence before the adjudicating authority within eight weeks from the receipt of the order.
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