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2010 (4) TMI 574 - CESTAT, BANGALOREBusiness auxiliary service - appellants leased out buses for transporting passengers under a contract - appellant would be supplying the buses along with driver, who doubled also as a conductor when required - provision of service on behalf of the client - activity involved was renting out the buses - while the appellant retained the actual possession and control of the buses - appellant rendered service to the general public on behalf of client – Held that: - appellants had not apparently provided any service on behalf of client by leasing out buses to it under a contract. In the circumstances, we order waiver of pre-deposit of the dues adjudged against the appellants and stay recovery thereof pending decision in the appeal.
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