2013 (4) TMI 583

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.... JUDGEMENT Per: P.G. Chacko In all these matters, waiver of predeposit and stay of recovery are sought by the appellants. On a perusal of the records and hearing both sides, we have found these cases fit for summary disposal. Accordingly, after dispensing with predeposits, we take up the appeals. 2. The Department had issued show-cause notices to these appellants demanding service tax und....

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....d without examining the merits of the cases. The appeals before us are all directed against such orders of the Commissioner (Appeals). 3. After hearing the learned counsel for the appellants and the learned Additional Commissioner (AR) for the respondent, we have found prima facie case for the appellants on the strength of a Stay Order passed by this Bench viz. Stay Order Nos.1361-1384/2012 dt.....

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....iew, waiver and stay were granted in those cases. The same view has to be taken in the instant batch of cases also. In other words, the present appellants have made out a prima facie case against the demand of service tax under the head rent-a-cab service. On this basis, the lower appellate authority should dispense with predeposit and dispose of the assessees appeals (filed against Orders-in-Orig....