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2013 (12) TMI 1175 - CESTAT CHENNAIWaiver of predeposit of tax - Rent-a-cab service as well as air travel agency service - Reimbursement of expenses - Held that:- there is no dispute that "Rent-a-cab Operator" and "Air Travel Agency" are two divisions of the appellant's company. The only allegation is that they have taken separate registrations in terms of Board's circular dt. 20.3.08 and therefore the argument that they are to be treated as separate legal entities would not be sustained. In view of that, we find that applicant is able to make out a prima facie case for waiver of predeposit of entire amount of tax, interest and penalty during pendency of appeal. Accordingly, predeposit of tax along with interest and penalty shall stand waived and recovery thereof stayed during pendency of the appeal - Stay granted.
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