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2011 (4) TMI 918 - CESTAT, MUMBAIManpower Supply - Waiver of pre-deposit - Application for stay - Held that:- There was no formal agreement between the appellant-trust and the sugar factory prior to 2.6.2005. The impugned demand of service tax is partly for the period prior to 2.6.2005, for which period, no evidence whatsoever, has been adduced by the assessee to show that their activity did not constitute ‘manpower supply' service. Assessee has come forward with an offer to pre-deposit of Rs.10 lakhs & has also produced copies of the accounts of the trust for the year ended 31.3.2010 indicating that there was an amount of Rs.13.295.92 as excess of expenditure over income as on 31.3.2010 and the cash and bank balances with the trust total to only Rs.6,40,679.59 but reliance placed by the appellant on these records do not disclose the latest financial status of the trust. We do not know whether the trust has been able to improve their bank balances and their general financial position over the year from 1.4.2010. Direct the appellant to pre-deposit an amount of Rs.15,00,000/- within four weeks and report compliance on 6.6.2011.
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