2008 (1) TMI 232

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....d both sides. 2. Applicant filed this application for waiver of pre-deposit of the amount of service tax Rs. 89,625/- and penalty. Demand was confirmed on the ground that the applicant was providing service of Rent-a-Cab. The applicant submitted that he is owner of one Maruti Van and the same is attached to IFFCO. Contention is that the applicant is not the owner of Cab as per Motor Vehicle Act....