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2013 (12) TMI 430 - AT - Service TaxWaiver of pre deposit - Demand confirmed on the ground that manpower service provided to M/s. Punjab Tractors Ltd. - Held that:- appellants are not merely supplying the drivers to the M/s. Punjab Tractors Ltd. in which case the letter referred to by the adjudicating authority may be held to be ‘prima facie’ applicable. In the present case, the agreement between the appellants and the receiver is for transporting the vehicle manufactured by them on principal to principal basis and for a consideration, which is based upon the per km run of the vehicle. As such, at this prima facie stage, we agree with learned Advocate that that the activity undertaken by the appellant cannot be held to be falling under the manpower supply agency so as to tax the same under the said category - stay granted.
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