2009 (11) TMI 465

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....al, JDR, for the Respondent. [Order] - I have heard both sides on the application for waiver of predeposit of service tax of Rs. 1,69,846/- together with interest and penalty of an amount equal to tax under Section 78 and a penalty of Rs. 500/- under Section 77 of the Finance Act, 1994. The demands stands confirmed on the ground that the assessees were providing 'rent—a-cab' operator service ....