2010 (2) TMI 640

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.... This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 10,67,843, equivalent amount of penalty under section 78, further penalty of Rs. 1,000 under section 77 and interest on the amount of Service Tax. 2. Heard both sides and perused the records. 3. Learned Counsel submits that the Service Tax liability has arisen on the ground that the appellant is providing rent-a-c....

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....ty passed on them can be upheld. 5. We find from the records that the appellant is claiming that the income as shown in the Balance Sheet also includes income from other rent-a-cab operator. Though this fact is not substantiated before the lower authorities, learned Counsel submits that they will substantiate the same before the Tribunal. At this juncture, we find disputed amount of Rs. 8....