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2013 (11) TMI 43 - CESTAT KOLKATAManpower Recruitment or Supply Agency Service - Supply of drivers for transportation - Waiver of pre deposit - Classification of service - Held that:- Prima facie, we find that the Applicant are engaged in transporting/transferring the chassis from the factory of M/s. TELCO to its various destinations. The Applicant received the value of services on the basis of distance for which the chassis were transferred by them. We do not find merit in the observation of the ld. Commissioner that since drivers were supplied by the Applicant for movement of the chassis, vehicles etc., therefore, the amount received for transferring the vehicles, chassis etc. would come under the head of ‘Manpower Recruitment or Supply Agency Service’. We also take note of the fact that the Applicant had been registered from October, 2006 under the category of Business Support Service and discharging service tax on the said services rendered. In these circumstances, we are of view that the Applicant could able to make out a prima facie case for total waiver of predeposit of the dues adjudged. - Stay granted
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