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2013 (5) TMI 314 - AT - Service TaxWaiver of pre deposits – Demand of service tax under the head rent-a-cab service - Having found no evidence of pre-deposit, the Commissioner dismissed the appeal on the ground of non-compliance with Section 35F of the Act. - Held that :- The appellant before us had allowed their buses to be used by the APSRTC as stage carriages during the material period. According to the department, the appellant was rendering rent-a-cab service to APSRTC. On similar sets of facts, this bench passed the cited stay orders after taking the prima facie view that APSRTC was not receiving rent-a-cab service from the parties. In this view of the matter, we are inclined to remand this case to the learned Commissioner (Appeals) for final disposal without insisting on any pre-deposit, after giving the party a reasonable opportunity of being heard.
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