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2014 (1) TMI 1144 - CESTAT NEW DELHIWaiver of pre-deposit of Service Tax - Imposition of penalty of identical amount - Rent-a-cab services - Held that:- applicant was primarily engaged in providing buses to various companies for carrying their employees from their residence to office and back. The appellants jurisdictional Central Excise officer wrote a letter on 16-1-2002 directing the applicant to get themselves registered under the ‘tour-operator-services’. The said letter was contested by the applicant by submitting that they do not fall under the said category and there is no requirement for registration - demand for the longer period is barred by limitation i.e. for the period April, 2000 to September, 2003, show cause notice was issued in January, 2004. Correspondence exchanged between the Revenue and the appellant clearly show that Revenue was aware of the activity of the appellant right from January, 2002 in which case no suppression or mis-statement could be attributable to the appellant. We also further note that the demand of Service Tax which falls within the period of limitation stands deposited by the appellant to the extent of Rs. 50,766/- along with interest of Rs. 12,650/-. As such, considering said deposit of Service Tax which falls within the period of limitation as sufficient deposit for the purpose of Section 35F, we dispense with the condition of pre-deposit of balance amount of Service Tax and entire amount of penalty and stay recovery of the same during the pendency of the appeal - Stay granted.
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