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2014 (12) TMI 704 - AT - Service TaxWaiver of pre deposit - Rent-a-Cab-Service - Held that:- The hon'ble Punjab & Haryana High Court as well as the Madras High Court and this tribunal in a series of decisions [2013 (6) TMI 607 - CESTAT MUMBAI], [2010 (4) TMI 283 - PUNJAB & HARYANA HIGH COURT] and [2001 (4) TMI 7 - HIGH COURT MADRAS] have been consistently following the classification of 'renting or hiring of bus/cabs services' under the category of 'rent-a-cab services'. We do not find any changes made in the law necessitating a new classification. The new service of 'supply of tangible goods for use' has not been carved out of 'rent-a-cab service'. In this factual and legal position, the impugned demand classifying the service under the category of 'supply of tangible goods for use service' is not prima facie sustainable in law. Thus, the appellant has made out a case for grant of stay. Accordingly, we grant unconditional waiver from pre-deposit of the dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal. - Stay granted.
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