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    <title>2008 (1) TMI 332 - CESTAT, MUMBAI</title>
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    <description>In a stay application against service tax demand and penalties, the tribunal found a prima facie case that renting specified vehicles under customer contracts fell within Rent-a-Cab Scheme Operator service, and treated the cited precedent as distinguishable because the agreements identified the vehicles to be rented. It also considered financial hardship, noting that the business had closed since October 2004 and that some amount had already been deposited. On that basis, further pre-deposit was limited and the balance of service tax and penalties was stayed pending appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30979</link>
      <description>In a stay application against service tax demand and penalties, the tribunal found a prima facie case that renting specified vehicles under customer contracts fell within Rent-a-Cab Scheme Operator service, and treated the cited precedent as distinguishable because the agreements identified the vehicles to be rented. It also considered financial hardship, noting that the business had closed since October 2004 and that some amount had already been deposited. On that basis, further pre-deposit was limited and the balance of service tax and penalties was stayed pending appeal.</description>
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      <pubDate>Mon, 21 Jan 2008 00:00:00 +0530</pubDate>
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