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2014 (1) TMI 774 - AT - Service TaxWaiver of pre-deposit - Demand of service tax - Manpower Supply service - Held that:- appellant has been awarded contract by the Dairy for a specific job which is evident from the contract which is attached to the appeal memorandum. If that be the case, we find that the final orders of the coordinate bench in the case of Ritesh Enterprise [2009 (10) TMI 182 - CESTAT, BANGALORE], Divya Enterprise [2009 (12) TMI 155 - CESTAT, BANGALORE] and K. Damodar Reddy (2009 (9) TMI 386 - CESTAT, BANGALORE), decided the issue in favour of the appellant therein. We find that the appellant has made out a prima facie case on merits and hence we allow the application for the waiver of pre-deposit of amounts involved and recovery thereof stayed till the disposal of appeal - Stay granted.
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