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2013 (10) TMI 188 - CESTAT BANGALOREService Tax Liability - Rent-a-Cab Service – Waiver of Pre-deposit - appellant contended that they were under a bona fide belief that such services were not liable to be taxed in their hands, as they were procuring cabs and supplying them to BBMP and bear all the expenses involved on such cabs - Assessee contended that the entire demand was hit by limitation as there was a bona fide belief – Held that:- The issue needs consideration in depth, as there were various case laws holding a view that such services were taxable – Keeping in mind that there was a claim of entire demand being hit by limitation, which was an arguable point, the appellant should be put to some condition for hearing and disposing the appeal – stay granted partly.
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