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    <title>2010 (2) TMI 466 - CESTAT, CHENNAI</title>
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    <description>The Tribunal confirmed the demand for service tax, interest, and penalty against the assessee providing &#039;rent-a-cab&#039; operator service. A pre-deposit of Rs. 35,00,000 was directed within eight weeks for waiver of the balance amount, with recovery stayed pending appeal. Failure to comply would result in vacation of stay and appeal dismissal. The classification of services as &#039;rent-a-cab&#039; or transport service was contentious, with control over vehicles by customers. Non-payment of collected service tax to the Government complicated the matter. The Tribunal emphasized compliance with the pre-deposit conditions to avoid adverse consequences.</description>
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      <link>https://www.taxtmi.com/caselaws?id=78433</link>
      <description>The Tribunal confirmed the demand for service tax, interest, and penalty against the assessee providing &#039;rent-a-cab&#039; operator service. A pre-deposit of Rs. 35,00,000 was directed within eight weeks for waiver of the balance amount, with recovery stayed pending appeal. Failure to comply would result in vacation of stay and appeal dismissal. The classification of services as &#039;rent-a-cab&#039; or transport service was contentious, with control over vehicles by customers. Non-payment of collected service tax to the Government complicated the matter. The Tribunal emphasized compliance with the pre-deposit conditions to avoid adverse consequences.</description>
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