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2014 (2) TMI 954 - AT - Service TaxWaiver of pre-deposit of Service Tax - Penalties under Sections 76 & 77 - Man Power 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 - appellant has made out a prima facie case on merits and hence we allow the application for waiver of pre-deposit of amounts involved and stay the recovery thereof till the disposal of appeal - Following decision of Ritesh Enterprises [2009 (10) TMI 182 - CESTAT, BANGALORE], Divya Enterprise [2009 (12) TMI 155 - CESTAT, BANGALORE] and K. Damodar Reddy [2009 (9) TMI 386 - CESTAT, BANGALORE] - Stay granted.
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