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2010 (10) TMI 492 - AT - Service TaxManpower recruitment and supply agency - The appellant had ensured the manpower supply services for carrying out various services in terms of said agreement - As per the conditions of the agreement clearly disclose that the appellants have to ensure due supply of number of workers to insure the production and despatch of the products - The contention of applicability of SSI exemption, the impugned order as well as order passed by the adjudicating authority nowhere disclose any reference to any such ground having been raised before either of the lower authorities - There was no specific statement of the fact which could disclose the quantum of turnover for the previous year of the appellants - In order to justify the claim for exemption under the Notification No. 6/05-S.T., it is necessary to ascertain the quantum of turnover for the previous year - Direct the appellants to deposit a sum of Rs. 1,80,000/ - The requirement of pre-deposit of rest of demand under the impugned order including the demand relating to interest and penalty waived.
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