Ms. Archana Wadhwa, Judicial Member - The prayer in the application is to dispense with the condition of pre-deposit of Service Tax of Rs. 16,69,456/- confirmed against the applicant along with imposition of penalty of identical amount on the finding that during the period April, 2000 to September, 2003 the applicant is providing 'rent-a-cab' services and have not deposited the Service Tax.

2. After hearing both sides we find that applicant was primarily engaged in providing buses to various companies for carrying their employees from their residence to office and back. The appellants jurisdictional Central Excise officer wrote a letter on 16-1-2002 directing the applicant to get themselves registered under the 'tour-operator-services'. The said letter was contested by the applicant by submitting that they do not fall under the said category and there is no requirement for registration. The said letter was written by the applicant on 1-10-2002.

3. Thereafter the search was conducted on 7-11-2003 and various documents were procured by the Revenue. After subsequent investigations, proceedings were initiated against them by way of Show Cause Notice, dated 29-1-2004 for confirmation