Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 1272 - CESTAT CHENNAIWaiver of pre deposit - Demand of service tax - Manpower supply service - Held that:- Prima facie, contention of the appellant does not appeal to common sense when the manpower supply contractor has a liability to compensate the labourers engaged. The contract is only concerned with the agreed amount to be paid to the contractor. Bifurcation of the receipt does not ipso facto take away the appellants from the scope of taxation. However, all these are our prima facie view without expressing any opinion at this stage. - Keeping in view interest of Revenue, appellants are directed to predeposit 10% of the service tax demand in each case within eight weeks - Partial stay granted.
|