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2012 (7) TMI 744 - AT - Service TaxSharing of manpower - Demand of Service tax as man-power recruitment or supply agency service - Held that:- The applicants are deputing their manager/employees to hotels run by the subsidiaries/associate companies on deputation and the cost is recovered on the basis of actual and applicant is not retaining any amount out of the cost recovered from the hotels run by subsidiary/associate companies - applicants are not running any manpower recruitment or supply agency as they are managing hotels and some employees were sent to other hotels managed by the subsidiaries/associate companies - strong case for waiver of pre-deposit of the dues - in favour of assessee.
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