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2010 (6) TMI 272 - AT - Service TaxClassification of Services - The demand of the Service Tax and consequent penalties and interest has arisen on the ground that the appellant/applicant has provided services under 'Cargo Handling service' and 'Maintenance or Repairs Service'. However adjudicating authority had not specifically come to conclusion as to amount of service tax payable by assessee towards services provided by it under above alleged service. Held that - contract entered into by assessee indicated only supply of manpower. Thus assessee had made out a prima facie case for waiver of pre deposit.
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