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2014 (8) TMI 670 - AT - Service TaxDemand of service tax - Classification of service - Manpower Recruitment and Supply Agency’s Services or Cargo Handling Services - Held that:- There is a dispute in the classification of the service, can be decided only at the time of final hearing. Prima facie, we see merit in the argument of the applicants. In view of this observation, the applicants have made out a case of waiver of pre-deposit, as they are discharging their Service Tax liability under the category of “Manpower Recruitment and Supply Agency’s Services”. Accordingly, waiver of pre-deposit of the entire amount of Service Tax, interest and penalty is granted and we stay recovery thereof during the pendency of the appeal - Stay granted.
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