2014 (8) TMI 552

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.... has filed stay application for waiver of pre-deposit and stay of recovery of the impugned demands. 2. Nobody is present on behalf of the appellant. However, after careful consideration of the records and hearing learned A.R., we have found this case fit for summary disposal. Accordingly after dispensing with pre-deposit, we take up the appeal. 3. Department had issued show-cause notice to t....

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....merits of the case. The appeal before us is directed against such order of the Commissioner (Appeals). 4. On a careful consideration of the records and hearing learned A.R., we have found prima facie case for the appellant on the strength of the stay order passed by this Bench viz. stay order No. 1361-1384/2012 dated 09/08/2012 in a batch of appeals, ST/2895-2902, 2920-2932, 2935,2964, 2965/201....

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.... 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 pre-deposit and dispose of the assessees appeal (filed against orders-in-original) on merits without insisting on any pre-deposit. 5. Accordingly, we set aside the impugned order and allow the appeal by way of remand with a direction to ....