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2010 (8) TMI 351 - AT - Service TaxWaiver of pre-deposit – manpower recruitment and supply services - activity of cleaning has been given as lumpsum job to the appellant - amount has been worked out based upon wages of a single person employed by the assessee - the Manipal Academy of Higher Education has right to reject a candidate who is deputed by the assessee for cleaning services, the entire obligation and the responsibility of keeping the area clean as per the agreement is left to the appellant/assessee and their supervisors - prima facie, we are of the view that the services rendered by the assessee could not fall under the category of ‘manpower recruitment and supply services’ - appellant has made out a prima facie case for waiver of the pre-deposit
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