https://www.taxtmi.com/caselaws?id=241510 Separate registrations obtained under a board circular did not, by themselves, require two divisions of the same company to be treated as separate legal entities for interim relief purposes. On the facts, the appellant's rent-a-cab and air travel agency activities were accepted as divisions of one company, and this supported a prima facie case for waiver of predeposit of tax, interest and penalty. As a result, the tribunal granted stay of recovery during the pendency of the appeal. en-us Tue, 26 Feb 2013 00:00:00 +0530 Tue, 11 Feb 2014 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241510 Separate registrations obtained under a board circular did not, by themselves, require two divisions of the same company to be treated as separate legal entities for interim relief purposes. On the facts, the appellant's rent-a-cab and air travel agency activities were accepted as divisions of one company, and this supported a prima facie case for waiver of predeposit of tax, interest and penalty. As a result, the tribunal granted stay of recovery during the pendency of the appeal. Case-Laws Service Tax Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241510