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2015 (3) TMI 86 - AT - Service TaxRent-a-cab service - non-compliance with Section 35F - Held that:- Appellant has made available their buses to the APSRTC under agreement wherein the APSRTC would ply the buses on predetermined routes covered by stage carriage permits held by the owner, with a time schedule fixed by the APSRTC, and the bus owner would provide the services of drivers to the Corporation and would be paid by the corporation, hire charges per km. On these and allied facts, a prima facie view taken in the cited Stay Order to the effect that the activity of the bus owners could not be classified as rent-a-cab service. Based on this view, waiver and stay were granted in those cases, The same view has to be taken in this case also. ln other words, the present appellant has made out a prima facie case against the demand of service tax under the head 'rent-a-cab service.’ On this basis, the lower appellate authority should dispense with predeposit and dispose of the assessee’s appeal (filed against orders-in-original) on merits without insisting on any predeposit. - Matter remanded back - Decided in favour of assessee.
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