https://www.taxtmi.com/caselaws?id=242929 Waiver of pre-deposit was granted where the appellant showed a prima facie case that its activity was providing buses for employee transport, while the Revenue alleged rent-a-cab service without documentary evidence that cabs or taxis were hired out. The Tribunal treated the Revenue's prior awareness of the activity and the gap between such awareness and the show cause notice as raising a serious limitation issue. It also relied on the appellant's prior deposit of the tax attributable to the in-limitation period, together with interest, as sufficient compliance for pre-deposit purposes. The balance service tax and the entire penalty were waived, and recovery was stayed during the appeal. en-us Mon, 17 Dec 2012 00:00:00 +0530 Thu, 23 Jan 2014 07:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242929 Waiver of pre-deposit was granted where the appellant showed a prima facie case that its activity was providing buses for employee transport, while the Revenue alleged rent-a-cab service without documentary evidence that cabs or taxis were hired out. The Tribunal treated the Revenue's prior awareness of the activity and the gap between such awareness and the show cause notice as raising a serious limitation issue. It also relied on the appellant's prior deposit of the tax attributable to the in-limitation period, together with interest, as sufficient compliance for pre-deposit purposes. The balance service tax and the entire penalty were waived, and recovery was stayed during the appeal. Case-Laws Service Tax Mon, 17 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242929