2008 (12) TMI 120

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....cates, for the Appellant. S/Shri N.J. Kumaresh, SDR and V.V. Hariharan, JCDR, for the Respondent. [Order]. - These applications accompanying the captioned appeals seek waiver of pre-deposit of service tax under the category of 'Rent a Cab Operator Scheme' demanded from, and penalties imposed under various Sections of the Finance Act, 1994 (the Act), on each of the appellants for contraven....

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....ppellants did not conform to the definition of 'Rent a Cab Operator Scheme'. It is submitted that the Show Cause Notices and the orders in original did not substantiate the allegation that the service tax involved in each case had not been paid owing to fraud, collusion, wilful mis-statement, suppression of fact or contravention of any legal provisions with intent to evade payment of service tax. ....