TUSHAR BABULAL SONRAJ Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) KEEPING in view that delay is of 4 days, we condone the same and proceed to decide the stay petition.

(2.) SERVICE tax of Rs. 98,135 stands confirmed against the appellant along with imposition of penalty of identical amount under Section 78 and Rs. 25,000 under Section 76 of the Finance Act, 1994, in respect of services of rent -a -cab. We find that in identical circumstances, the Tribunal in the case of Dharmabhakti Travels v. CCE has, accordingly, granted stay by relying upon earlier decision in the case of Kuldip Singh Gill v. CCE, [2005] 2 STT 34 (New Delhi - CESTAT), we, accordingly, allow the present stay petition also.