TMI Blog2013 (12) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax raised under the head ‘rent-a-cab service’ - Following decision of UPSRTC vs. Commissioner [2009 (4) TMI 477 - Allahabad High Court] - Stay granted. - Appeal No: ST/3575 to 3587/2012 - - - Dated:- 16-5-2013 - SHRI P. G. CHACKO AND SHRI B.S.V. MURTHY, JJ. For the Respondent: Mr. R. Gurunathan, Additional Commissioner (AR) JUDGEMENT Per: P. G. Chacko: There are 22 applications before us, all seeking waiver of pre-deposit and stay of recovery against the respective adjudged dues. There is no representation for one of the applicants. The counsel for 21 applicants/appellants has, in his written submissions, stated that his clients have prima facie case on the strength of certain stay orders passed by this bench vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facie case against the impugned demands of service tax and, therefore, in the 13 cases, the stay applications need to be allowed and, in the remaining 9 cases, the lower appellate authority has to be requested to dispose of the assessees appeals on merits without insisting on pre-deposit. Though the learned Additional Commissioner (AR) has made an endeavour to claim support from a judgment of the Hon ble Allahabad High Court, we have found that, in the said judgment of the Hon ble High Court in the case of UPSRTC vs. Commissioner: 2009-TIOL-708-HC-ALL-ST, a writ petition filed by UPSRTC was dismissed as the corporation did not have locus standi. In the said judgment, it was also observed that those who allowed their buses to be run as stag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 ST/Stay/2620/2012 Syed Azeem -do- 11. ST/3585/2012 ST/Stay/2621/2012 E. Srinivas -do- 12. ST/3586/2012 ST/Stay/2622/2012 G. Thirupathi Reddy -do- 13. ST/3587/2012 ST/Stay/2623/2012 Syed Habeeb -do- Category - 2: Sl. No. Appeal No. Stay Application No. Appellant Respondent 1. ST/559/2012 ST/Stay/350/2012 L. Mahendra Reddy CCE, Hyderabad-III 2. ST/560/2012 ST/Stay/351/2012 J. Ashok Reddy -do- 3. ST/561/2012 ST/Stay/352/2012 B. Rajitha -do- ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
