2008 (4) TMI 124

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..... Singh, DR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The applicant who owns 39 cabs are renting out the cabs to various clients and they are also registered as tourist operator. Commissioner vide his order dated 21-5-2007 confirmed a demand of service tax amounting to Rs. 55,15,370/- along with interest and imposed equal amount of pe....

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....es have been received when the rate of Service tax was higher than that when the service was rendered and the rate of tax in such cases should be the rate applicable at the time of rendering the service. The Commissioner also has not taken into account Rs. 14.08 lacs paid by them as Service tax during the periods 2001-02 to 2004-05. 4. We have carefully considered the submissions. Show cause noti....