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2008 (1) TMI 919 - AT - Service TaxWaiver of pre-deposit - manpower recruitment agency - Held that: - by an order dated 11-12-2006 the Commissioner (Appeals) has given a categorical finding that if it is found on verification that the employees working on the rolls of the applicant have been diverted to undertake manufacturing activities of M/s. Bajaj Organic Chemicals Limited then the applicant has not rendered any services relating to Manpower recruitment as per section 65(68) of the Finance Act, 1994. On verification it has been so found - pre-deposit waived.
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