2014 (7) TMI 77

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....eking waiver of pre deposit of Service Tax of Rs.95.93 Lakhs and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. At the outset Shri J.P.Khaitan, Ld.Sr.Advocate for the Applicant submits that out of the said confirmed amount approximately 67.38 Lakhs pertains to demand against 'rent a cab service' and approximately 28.55 Lakhs relates to various services rende....

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....ribunal in the case of Precot Mills Ltd. vs. CCE, Tirupati - 2006 (2) S.T.R. 495 (Tri.-Bang.) and Indian Oil Corporation Ltd. vs. CCE, Patna - 2007 (8) S.T.R. 527 (Tri.-Kolkata). 3. Per contra, the Ld.A.R. for the Revenue reiterated the findings of the Ld.Commissioner. 4. Prima facie, we find from the sample documents placed before us that the Applicant are not providing the 'rent a cab serv....