9911796707
TMI Blog2013 (12) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... er (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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held to have made out prima facie case against the impugned demands of service tax raised under the head 'rent-a-cab service'. 2. Of the 22 cases listed before us, 9 are different from the rest inasmuch as, in the 9 cases, the learned Commissioner (Appeals) passed orders dismissing the assessees appeals (filed against adverse orders-in-original) on the sole ground of non-compliance with Section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt 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 stage carriages by UPSRTC fell within the category of rent-a-cab operator. The learned Additional Commissioner (AR) has chosen to claim support from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -do- 6. ST/3580/2012 ST/Stay/2616/2012 Shameen Sultana -do- 7. ST/3581/2012 ST/Stay/2617/2012 B. Manjula -do- 8. ST/3582/2012 ST/Stay/2618/2012 P. Sanjeev Kumar -do- 9. ST/3583/2012 ST/Stay/2619/2012 Md. Afzal -do- 10. ST/3584/2012 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of pre-deposit and stay of recovery till the final disposal of the appeals. 4.2 The impugned orders in all the appeals in the second category are set aside and the appeals are allowed by way of remand with a request to the Commissioner (Appeals) to dispose of the appeals of the assessees (filed against orders-in-original) on merits without insisting on any pre-deposit and in accordance with la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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