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2013 (12) TMI 376 - AT - Service Tax


The application was for waiver of pre-deposit of Rs. 5,33,309/- along with interest and penalties imposed under Sections 76, 77 and 78 of the Finance Act. The duty demand was confirmed for services of "Manpower Recruitment or Supply Agency," but the Tribunal found that the services provided were not related to this category. Therefore, the requirement of pre-deposit was waived for the appeal hearing, and recovery was stayed until appeal disposal.

 

 

 

 

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