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2010 (3) TMI 253 - CESTAT, AHMEDABADRent-a-Cab service- In this case Commissioner (Appeals) declined to consider the abatement in terms of Notification Nos. 09/2004-ST and 12/2004-ST. Held that- it appropriate to direct the Original Adjudicating Authority to consider the claim for exemption made by appellant in terms of law. Therefore, we waive the requirement of pre-deposit and allow the stay petition and take-up appeal itself with the consent of both the sides and remand the matter to Original Adjudicating Authority
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