2014 (10) TMI 607

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..... ourts and Tribunals, definition of ‘manpower supply service’ as applicable to the facts of this case, facts as to whether extended period could have been invoked, etc. which can be done at the time of final hearing. At this stage, we consider that the amount already deposited by the appellant is sufficient for the purpose of hearing the appeal. Accordingly, there shall be waiver of pre-deposit and .....

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..... even though had taken registration of service tax, never paid any tax. When the investigation was taken up, the appellant deposited service tax of ₹ 3,09,000/- during the course of investigation. Total demand of service tax come to ₹ 9,20,774/- for the period July 2007 to March 2009. Besides service tax with interest, penalties under Section 77 78 of the Finance Act, 1994 have also b .....

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..... ould have been invoked, etc. which can be done at the time of final hearing. At this stage, we consider that the amount already deposited by the appellant is sufficient for the purpose of hearing the appeal. Accordingly, there shall be waiver of pre-deposit and stay against recovery of the balance dues for 180 days from the date of this order. (Operative portion of the order has been pronounced .....

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