2011 (3) TMI 929

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....  This is demand for service tax on rent-a-cab service provided by the appellant. Learned Consultant submitted that the appellant is an illiterate driver and he had rented two vehicles to M/s. Gujarat Biorosil Limited. One of them was a mini-bus which was being driven by the appellant himself. He submits that appellant is not a literate person and did not know the legal provisions. He also....

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....d therefore he refused to consider the same.   2. I have considered the submissions. No doubt the appellant failed to submit the reply nor he appeared before the original adjudicating authority. But the fact that on an intimation of personal hearing he appeared and received the show cause notice and further the fact that he is only a driver and not very literate, in my opinion are to be ta....