https://www.taxtmi.com/caselaws?id=217698 Chartering buses on specified routes was held, at the prima facie stage, not to be shown outside rent-a-cab service because the record did not dislodge the department's view that the essential features of tour operation were absent and the cited earlier order was factually distinguishable. As no strong prima facie case or substantiated financial hardship was made out, full waiver of pre-deposit was refused. Limited interlocutory relief was granted instead: the appellant was directed to make a partial pre-deposit, with recovery of the balance demand and penalties stayed on compliance. en-us Tue, 20 Dec 2011 00:00:00 +0530 Mon, 22 Oct 2012 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217698 Chartering buses on specified routes was held, at the prima facie stage, not to be shown outside rent-a-cab service because the record did not dislodge the department's view that the essential features of tour operation were absent and the cited earlier order was factually distinguishable. As no strong prima facie case or substantiated financial hardship was made out, full waiver of pre-deposit was refused. Limited interlocutory relief was granted instead: the appellant was directed to make a partial pre-deposit, with recovery of the balance demand and penalties stayed on compliance. Case-Laws Service Tax Tue, 20 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217698