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2013 (10) TMI 385 - AT - Service TaxManpower Recruitment or Supply Agency Service u/s 65(68) of Finance Act – Waiver of Pre-deposit - The applicants provided ‘Manpower Recruitment or Supply Agency Service' as provided u/s 65(68) of the Finance Act – Held that:- The information from the Assistant Commissioner of Labour, Aurangabad is obtained after the date of personal hearing and copies of the same are not supplied to the applicant and the same has been relied upon in the adjudication order - The copies of the relevant papers which were received from the Assistant Commissioner, Labour, Aurangabad, were now supplied at the direction of the Tribunal during the pendency of the stay application - the adjudication order is passed in violation to the principles of natural justice - the pre-deposit of the dues are waived for hearing the appeal and recovery of the same is stayed – Stay Granted. The adjudicating authority passed the order in violation to the principles of natural justice and the applicants received the relevant papers during the hearing of the appeals before the Tribunal - the orders are set aside and matter is remanded back to the adjudicating authority to decide afresh and after affording an opportunity of hearing to the appellants. The appeals are disposed of by way of remand.
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