BHARATH TRAVELS Vs. CCE (ST)

JUDGEMENT

(1.) I have heard both sides on the application for waiver of predeposit of service tax of Rs. 1,69,846/ - together with interest and penalty of an amount equal to tax under Section 78 and a penalty of Rs. 500/ - under Section 77 of the Finance Act, 1994. The demands stands confirmed on the ground that the assessees were providing 'rent -a -cab' operator Service to M/s Nuclear Power Corporation India Ltd.

(2.) THE issue in dispute is contentious in view of the fact that the decision relied upon by the assesses namely the case of Kuldip Singh Gill v. CCE, Jalandhar : 2006 (3) STR 689 (Tri. -Del.), has been debarted from by distinguishing the same, in the case of Bhartiben R. Patel v. CCE, Vapi : 2009 (13) STR 401 (Tri. -Ahmd.) and in the case of Jayashree Takalkar v. CCE, Pune, 2008 (10) STR 485 (Tri. -Mum.). Therefore, no prima facie case for total waiver has been made out by the assessees. I, therefore, direct the assessees to deposit an amount of Rs. 60,000/ - towards tax amount within a period of four weeks from the date of receipt of this order and on such deposit, the predeposit of the balance of interest and penalty stands waived and recovery thereof stayed pending the appeal. Failure to comply with this direction shall result in vacation of stay and dismissal of appeal without prior notice. Compliance is to be reported on 24.12.09.