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2014 (3) TMI 192 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Man Power Recruitment or Supply Agency - Held that:- Applicants obtained licence under the Contract Labour (Regulation & Abolition) Act. Prima facie, it appears that the applicant is a contractor and supplied the labourers to M/s.TAFE, which would come within the definition of "Man Power Supply" - all the applicants are individual persons and the demands except in two cases are barred by limitation - we direct the applicants to pre-deposit the amounts - Upon making deposit, predeposit of balance amount of tax along with interest and penalty is waived and its recovery is stayed during pendency of the appeal - Conditional stay granted.
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