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    <title>2014 (1) TMI 714 - CESTAT BANGALORE</title>
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    <description>The tribunal found no prima facie case for the appellant in a Service Tax dispute concerning the nature of services provided to KSRTC, determining that the activity likely falls under &quot;rent-a-cab service&quot; rather than &quot;supply of tangible goods service.&quot; Despite the appellant&#039;s claims of limitation and financial hardships, the tribunal directed a 50% pre-deposit of the demanded tax within six weeks for waiver and stay, emphasizing compliance. The decision was based on the contract terms and nature of the appellant&#039;s activity, ultimately granting partial relief on the penalty and remaining tax amount.</description>
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    <pubDate>Tue, 20 Dec 2011 00:00:00 +0530</pubDate>
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      <title>2014 (1) TMI 714 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=242496</link>
      <description>The tribunal found no prima facie case for the appellant in a Service Tax dispute concerning the nature of services provided to KSRTC, determining that the activity likely falls under &quot;rent-a-cab service&quot; rather than &quot;supply of tangible goods service.&quot; Despite the appellant&#039;s claims of limitation and financial hardships, the tribunal directed a 50% pre-deposit of the demanded tax within six weeks for waiver and stay, emphasizing compliance. The decision was based on the contract terms and nature of the appellant&#039;s activity, ultimately granting partial relief on the penalty and remaining tax amount.</description>
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      <pubDate>Tue, 20 Dec 2011 00:00:00 +0530</pubDate>
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