2014 (1) TMI 1417

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....Ms. Geetanjali, ACA, for the Appellant. ORDER Shri Batra states that the considerations received in respect of past abatement period for service provided during that abatement period if separated there shall not be levy against appellant. But Revenue's stand is opposite. This is precisely the dispute in this appeal as is apparent from page 5 of the appellate order. Also inviting attention to....

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....t appears from averments of the appellant that balance of convenience tilts in its favour. Accordingly, there shall be waiver of pre-deposit during pendency of appeal. (Dictated & pronounced in open Court) 4. [Per : Mathew John, Member (T)]. - The facts of the case are that the appellant is engaged in providing the service of rent-a-cab. Till 31-3-2006, Appellant was paying tax availing....

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.... on the date of receipt of consideration for services. Prima facie we are in agreement with this proposition. 6. There is need to verify the fact whether during March 2006 appellant was availing Cenvat credit or not because most of the receipts under disputes relate to services rendered during March 2006 and during this months the new condition has been imposed. However the impugned order ....