ORDER
Jyoti Balasundaram, Vice-President
1. This is an application for waiver of pre-deposit of Service tax of Rs. 28,721.30 confirmed on the ground that the applicants herein were rendering services of renting out cabs and penalty of Rs. 500/- under Section 75A for not obtaining Service Tax Registration, penalty of Rs. 24,000/- under Section 76 for not paying Service tax dues on time and penalty of Rs. 1000/- under Section 77 for not filing returns on time and penalty of Rs. 24,000/- under Section 78 for having concealed the taxable value to the department with an intention to evade the payment of Service tax.
2. We have heard both sides. The applicants’ contention that over and above rendering services of renting out cabs to the person who avails the service himself which is not disputed and on which Service tax has been paid, they have also rented out cabs to other cab operators and no Service tax would be payable by the applicants when the cabs are rented out to other cab operators, is not prima facie tenable. The amount of Service tax confirmed against the applicants is also very small. We, therefore direct the applicant to pre-deposit the entire Service tax amount within a period of eight weeks from today and on such deposit, pre-deposit of penalties shall stand 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.
3. Compliance to be reported on 29-5-2006.
