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2015 (1) TMI 1003 - CESTAT MUMBAIWaiver of pre-deposit of service tax - manpower recruitment and supply service - Held that:- applicant had not appeared before the adjudicating authority nor produced any records as required by the adjudicating authority to show that the applicants are undertaking the job work and not supplying manpower to the principal. Even the applicants had not produced the copy of the work order. Similarly the applicant had not appeared before the Commissioner (Appeals) also. Now before us they produced the copy of the work order to show that the applicants are undertaking the job work and not providing any manpower supply service. In these circumstances, we find the matter requires reconsideration by the adjudicating authority afresh - Matter remanded back - Decided in favour of assessee.
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