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2014 (9) TMI 115 - AT - Service TaxWaiver of pre deposit - GTA service - non issuance of consignment notes - demand confirmed within the category of Manpower Recruitment or Supply Agency Service - Held that:- The Commissioner (Appeals) observed that demand under GTA service is not acceptable as no consignment note was issued. Prima facie, we find that the applicant hired JCB and tippers and provided transport services for transporting the coal within the BHEL unit. There is no material available that they have supplied manpower. applicant has made out a strong prima facie case for waiver of predeposit of entire dues and accordingly we grant waiver of predeposit of entire dues and stay recovery thereof during the pendency of the appeal - Stay granted.
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