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2015 (12) TMI 1318 - CESTAT ALLAHABAD

2015 (12) TMI 1318 - CESTAT ALLAHABAD - TMI - Waiver of pre deposit - rent-a-cab operating services for use by an educational body - SEZ - benefit of Notification would not be available under Notification No.4/2004-ST dated 31.03.2004, which was superseded by Notification No.9/2009-ST dated 03.03.2009 and further superseded by Notification No.17/2011-ST dated 13.03.2011 - Held that:- Rent a cab service is an approved service for the unit located in SEZ. Accordingly, it appears that such service .....

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d proviso, provided under rent-a-cab operating services for use by an educational body imparting skill or knowledge or lesson on any subject or field, other than a commercial training or coaching centre, are not includible in the meaning of "cab" and hence not taxable in the "rent-a-cab operator service". Thus we find that the appellants have made out a prima-facie case for grant of stay. Accordingly, we grant the stay for demand of duty and tax, interest and penalty till disposal of appeal - St .....

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ng buses and engaged in the transporting facility under the category of "Rent a Cab Scheme Operator Services" to the unit located in SEZ and also to some educational institutions. 2.2 A show-cause notice dated 17.10.2012, was issued for the extended period of 2007-08 to 2011-12 as it appear to Revenue that the Applicants have not paid the service tax amounting to ₹ 7,07,439/-. As it appeared on the scrutiny of record that the applicants have rented buses to Hospitals, Guest House .....

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eded by Notification No.17/2011-ST dated 13.03.2011, vide which it is specified that the services received and used for authorized operator, are wholly consumed within SEZ. Further, the demand of ₹ 2,44,665/- was proposed being the amount of service tax short paid along with interest and further penalty was proposed under Section 76 & 78 of the Finance Act, 1994. 2.3 The Appellants contested by filing reply to the show-cause notice and the show-cause notice was adjudicated by the Order .....

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Thomson Digital, a Unit of SEZ, ₹ 4,12,906/- on renting of buses for providing service to the Educational Institute. The ld. Commissioner (Appeals) was pleased to dismiss the appeal vide Order-in-Appeal dated 20.12.2013. Being aggrieved, the Applicant is before this Tribunal. 3. The ld. Counsel for the Applicant points out that the rent-a-cab service provided to a unit in SEZ is fully consumed and the ld.Commissioner (Appeals) has erred in observing that part of the service is not consume .....

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elhi reported in 2011 (23) STR 295 (Tri.-Del.), wherein under the fact that the container is provided to the SEZ for transport of raw materials from outside the SEZ to the Unit at SEZ and also for transport of final product from SEZ to a D.T.A. It was also held that the whole service accrues to the Unit located in SEZ as on the harmonious reading of the Notification 4/2004-ST with uses the expression "for consumption of services" within such "Special Economic Zone", but at th .....

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patnam I, reported in 2014 (34) STR 849 (Tri.-Bang.) wherein in similar circumstances as in the case of the Applicant, full waiver of predeposit was allowed to the Applicant. 4. As regards the demand of ₹ 4,12,906/- for providing service to the Educational Institute, it is urged that the Applicant had entered into transport contract for some schools for transporting the student and staff to and from the school to the residence. For the sake of convenience, the Applicant entered into an agr .....

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