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2013 (12) TMI 1180 - AT - Service TaxWaiver of pre-deposit - Stay of recovery - rent-a-cab service - Held that:- buses owned by the appellants were allowed to be used by APSTRC as stage carriages and, on the terms and conditions of the relevant agreements, these appellants cannot be said to have rendered ‘rent-a-cab service’ to APSRTC. There appears to be no dispute regarding the similarity of the terms of the agreements with those of the agreements considered in the cited stay order. If that be so, the appellants before us should be held to have made out prima facie case against the impugned demands of service tax raised under the head ‘rent-a-cab service’ - Following decision of UPSRTC vs. Commissioner [2009 (4) TMI 477 - Allahabad High Court] - Stay granted.
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