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2013 (6) TMI 77 - BOMBAY HIGH COURTStay order - revenue neutral - tribunal directed to make pre deposit of Rs. 50 lakhs - services under the category of man power recruitment and supply agency services - held that:- The submission of the appellants is that assuming that the appellants are held liable to pay Service Tax, in view of the fact that the customer who is entitled to take credit of Service Tax would be entitled to refund as excise duty has been paid on the final products in cash without availing the credit and therefore the demand is in fact revenue neutral. It is, however, contended on behalf of the revenue that it is not a fit case for 100% waiver of the pre-deposit. In our opinion, in the facts of the present case, the duty demand be a case of revenue neutral, it would be just and proper to hear the appeal on merits without insisting pre-deposit. Order of the Tribunal directing pre-deposit of Rs. 50 lakhs is quashed and set aside and the tribunal is directed to hear the appeal on merits without insisting on pre-deposit. - Decided in favor of assessee.
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