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2015 (7) TMI 1005 - AT - Service TaxWaiver of pre deposit - Online Information and Data Base Access or Retrieval service, Club or association service and Manpower Recruitment or Supply Agency service - Held that:- On going through the order, in our opinion, 50% payment was mentioned, primarily because the service of online information and data base access could not have been considered to have been rendered in the case of the appellant. As regards club or association service, it was basically a charge for utilization of library/learning research centre facilities and therefore it cannot be considered as a club or association service. As regards the last service, namely manpower supply, the service tax has been demanded on the costs incurred on the external facilities. The learned counsel relied upon the decision in the case of CST Vs Arvind Mills Ltd. [2008 (10) TMI 110 - PUNJAB & HARYANA HIGH COURT] where a view was taken that deputation of staff to subsidiaries/group companies for stipulated work for a limited period cannot be considered as manpower supply. - it is not necessary to require the appellant to make any pre-deposit and accordingly we waive the requirement of pre-deposit and grant stay against recovery of all the dues during the pendency of appeal - Stay granted.
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