https://www.taxtmi.com/caselaws?id=250602 An appeal should not be rejected mechanically for non-compliance with a pre-deposit direction when the merits have not been examined and the appellant raises a prima facie case for waiver. On the facts, the bus-hire arrangement, with vehicles deployed on predetermined routes, drivers supplied by the owner and hire charges linked to kilometres, was treated as not prima facie falling within rent-a-cab service. The impugned dismissal for want of deposit was therefore unsustainable, and the matter was remanded for decision of the substantive appeal on merits without insisting on pre-deposit. en-us Mon, 17 Mar 2014 00:00:00 +0530 Tue, 19 Aug 2014 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250602 An appeal should not be rejected mechanically for non-compliance with a pre-deposit direction when the merits have not been examined and the appellant raises a prima facie case for waiver. On the facts, the bus-hire arrangement, with vehicles deployed on predetermined routes, drivers supplied by the owner and hire charges linked to kilometres, was treated as not prima facie falling within rent-a-cab service. The impugned dismissal for want of deposit was therefore unsustainable, and the matter was remanded for decision of the substantive appeal on merits without insisting on pre-deposit. Case-Laws Service Tax Mon, 17 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250602