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2013 (12) TMI 376 - CESTAT NEW DELHIWaiver of pre-deposit - Penalties imposed under Sections 76, 77 and 78 - Manpower Recruitment or Supply Agency - Held that:- On going through the contract of the appellant with IOC, it is found that their contract is for stacking, shifting, destacking, purging, cold repair, etc., of LPG cylinders not for manpower and the rates for the services are per 14.2 Kg./19 Kgs./5 Kg. cylinder handled/repair, etc. We are, therefore, of the prima facie view that the services provided by the appellant are not the services relating to Manpower Recruitment or Supply Agency - Stay granted.
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