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TMI Blog2014 (7) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... DR) PER : Archana Wadhwa After dispensing with the condition of pre-deposit of service tax of Rs. 1,37,159/-, interest and penalties imposed upon the applicant, we proceed to decide the appeal itself. 2. The appellant is registered as provider of rent a cab services and was discharging its service tax accordingly. Based upon the scrutiny of balance sheet and income tax return, showing more inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an additional legal ground saying that even if the excess income shown in the balance sheet is presumed to be related to rent a cab service, they are not liable to pay service tax in respect of the same as they are running their cab on per k.m. basis in which case they are not covered by the definition of rent a cab. 5. The Commissioner (Appeals), instead of deciding the issues on merits, held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In as much as in the present case, we find no evidence adduced by the appellant showing that the excess income was being earned by the party by suppressing the value of rent a cab services, we prima facie agree with the appellant that they have a strong case. We accordingly, dispense with the condition of pre-deposit of any amounts. 6. Further, Commissioner (Appeals) has rejected their legal issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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