CESTAT, CHENNAI, BENCH

R. Deivaendran

v.

Commissioner of Central Excise, Madurai

P.G.CHACKO, JUDICIAL MEMBER

APPLICATION NO.S/PD/85 OF 2006

IN APPEAL NOS. 207 OF 206

STAY ORDER NO. 703 OF 2007

JULY 9, 2007

Section 65, read with sections 67 & 86 of the Finance Act, 1994 - Rent-a-cab Scheme operator - period April-August, 2001 and December, 2000 - October, 2001 - Assessee did not paid service tax on taxable value of services rendered by him in category of ‘rent-a-cab scheme operator service’ during period in dispute - However, assessee was voluntarily paying service tax for other periods - For period of dispute assessee claimed abatement of tax for period of dispute under Explanation II to section 67 - Whether since said explanation was inserted in statute book only with effect from 10-9-2004, assessee could not claim any benefit thereunder for period of dispute - Held, yes - Whether since assessee had not made out a prima facie case against impugned order, he will be directed to pre-deposit service tax amount - Held, yes