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2013 (9) TMI 712 - CESTAT BANGALOREManpower Recruitment and Supply Service - Supply of Labour Without Agreement - Held that:- Prima facie, the basis of demand of service tax under the head ‘manpower recruitment and supply’ service was unquestionable - appellant was almost impoverished by stoppage of payments by BHEL - BHEL stopped payments pursuant to the Department’s request -The Department also found large payments having been received by the appellant from BHEL without agreements which amount was adopted as taxable value for the rest of the demand under ‘manpower recruitment and supply’ service - This demand, prima facie, appeared to be based on a confessional statement of the appellant which was to the effect that he had received payments from BHEL for supply of labour without agreement. Waiver of Predeposit - There was no prima facie case for the appellant against the impugned demand - The appellant had not pleaded financial hardships in the present application - His consultant had stated at the bar that he was not in a position to make predeposit on account of financial crunch - This plea made at the bar was being considered in the wake of the revelation made by the learned Superintendent(AR) that BHEL had been requested to stop payments to the appellant – stay granted partly.
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