2014 (1) TMI 1144

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....ate, for the Appellant. Shri V. Batra, AR, for the Respondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of Service Tax of Rs. 16,69,456/- confirmed against the applicant along with imposition of penalty of identical amount on the finding that during the period April, 2000 to September, 2003 the applicant is providing 'rent-a-cab' services and ha....

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....f Show Cause Notice, dated 29-1-2004 for confirmation of ST on the allegation that they have provided services falling under 'rent-a-cab' category. The compensation received by the appellant from their customers and shown as Service charges in the balance sheet was picked up and considered as service charge received for performing the 'rent-a-cab' service. 4. At this stage, we prima facie ....

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.... no documents with them also does not advance the Revenue's case inasmuch as they have themselves conducted the searches and resumed all the documents. As such, it was for the Revenue to show that appellant has provided rent-a-cab services and not only the bus services. The said argument also stands rebutted by the learned advocate by submitting that they have approached their client for receipt o....