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2013 (12) TMI 376 - AT - Service TaxWaiver of pre-deposit - Penalties imposed under Sections 76, 77 and 78 - Manpower Recruitment or Supply Agency - Held that - On going through the contract of the appellant with IOC, it is found that their contract is for stacking, shifting, destacking, purging, cold repair, etc., of LPG cylinders not for manpower and the rates for the services are per 14.2 Kg./19 Kgs./5 Kg. cylinder handled/repair, etc. We are, therefore, of the prima facie view that the services provided by the appellant are not the services relating to Manpower Recruitment or Supply Agency - Stay granted.
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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