2015 (3) TMI 86

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.... B.S.V.MURTHY The appellant has filed stay application for waiver of predeposit 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 predeposit, we take up the appeal. 3. Department had i....

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....ibid without examining the 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, 292....

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....sent appellant has made out 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 predeposit and dispose of the assessee's appeal (filed against orders-in-original) on merits without insisting on any predeposit. 5. Accordingly, we set aside the impugned order and allow the appeal by way of ....