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2012 (12) TMI 479 - AT - Service TaxManpower Recruitment and Supply Agency services - Waiver of pre-deposit confirmed as Service Tax, Interest and Penalty - Held that:- The terms in the contract indicates that the appellant was awarded a contract for functioning or carrying out a particular activity within the cement plant of M/s. Ultra Tech Cement Limited. As that appellant did not appear before the adjudicating authority who in turn did not have a privilege of going through the contract the entire issue needs to be reconsidered by the adjudicating authority - remit the matter back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice.
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