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2013 (11) TMI 96 - CESTAT AHMEDABADNature of services - Manpower Supply Agency Service or employer employee relationship to constitute salary - Waiver of pre deposit - Held that:- agreement is very clear which talks about the supply of labourer on contract basis from independent contractor. The said contract also talks about skilled, semi-skilled and unskilled workers. On perusal of the terms of the contract, we find that the contract is very clear as to discharge of service tax liability, professional tax liability etc. is on the contractor. We are unable to understand as to why the appellant had not billed the service recipient the service tax liability of such amount. We are of the view that appellant has not made out a prima-facie case for complete waiver of pre-deposit of the amounts involved. - stay granted partly
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