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2009 (5) TMI 342 - CESTAT, BANGALOREService of “Manpower Recruitment & Supply Agency”. - appellants have actually undertaken sub-contract work of some of the stevedores for handling of loading and unloading of the import and export of cargo. - The bills submitted clearly indicate that the appellants had been paid for the work undertaken. - On perusal of the records, we are not convinced of the stand of the Commissioner. He has recorded that the labourers are paid the wages by the stevedores or the higher authority. This is contrary to the records shown to us by the learned Advocate in the course of hearing. Prima facie, the appellants have a strong case on merits. They have only undertaken to do the work of handling and loading work and not supply of manpower. Hence, we order complete waiver of the pre-deposit of the dues demanded in the impugned order. The issue is of recurring nature. – stay granted
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