2012 (7) TMI 163

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....ty Seven, Twenty Seven only) has been demanded from the appellant for the period July 2004 to March 2006, on the ground that the Service Tax was not paid in respect of rent-a-cab services provided by the appellant during the period. In addition to demand of Service Tax with interest, penalty has also been imposed under various Sections of Finance Act, 1994. 2. Seeking waiver of pre-deposit and ....

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....ppeals) has taken a view that the appellant could not establish that the vehicle provided was not rent-a-cab. 4. As regards second claim of providing service on kilometer basis, on enquiry from the Bench, the ld.Chartered Accouantant produced 2 invoices and both the invoices wee found not containing a word 'Kilometer' at all anywhere in the invoices. 5. As regards third claim of services hav....