TMI Blog2015 (3) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant. However, after careful consideration of the records and hearing learned A.R., we have found this case fit for summary disposal. Accordingly after dispensing with predeposit, we take up the appeal. 3. Department had issued show-cause notice to the appellant demanding service tax along with interest under the head rent-a-cab service and proposing penalties under various provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the records and hearing learned A.R., we have found prima facie case for the appellant on the strength of the stay order passed by this Bench viz. stay order No. 1361-1384/2012 dated 09/08/2012 in a batch of appeals, ST/2895-2902, 2920-2932, 2935,2964, 2965/2011. The facts of the present case are similar to those cases considered in the above stay order. The appellant has made available their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity should dispense with predeposit and dispose of the assessee s appeal (filed against orders-in-original) on merits without insisting on any predeposit. 5. Accordingly, we set aside the impugned order and allow the appeal by way of remand with a direction to the Commissioner (Appeals) to dispose of the assessee s appeal (filed against (Order-in-Original) on merits without insisting on any pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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