2014 (1) TMI 714

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.... the Respondent. ORDER This application seeks waiver and stay in respect of Service Tax of Rs. 3,09,674/- (Education Cess included) demanded from the appellant under heading "Rent-a-Cab Service" for the period from June 2007 to June 2008 and also in respect of equal amount of penalty imposed on them. After examining the records and hearing both sides, we note that the impugned demand of Service ....

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....s Bench viz. G.S. Karunakar Reddy v. Commissioner of Service Tax, Hyderabad [2010 (20) S.T.R. 352 (Tri.-Bang.)] 3. The learned JDR refers to relevant findings of the original authority and submits that the appellant cannot claim prima facie case against those findings. He has also relied on the decision in the case of M/s. Express Tours & Travels Pvt. Ltd. v. Commissioner of Central Excise, ....