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2010 (6) TMI 289 - AT - Service TaxApplicant has provided services under Cargo Handling service and Maintenance or Repairs Service - registered with the authorities under the Finance Act, 1994, as service provider under the category of ‘Manpower recruitment and supply agency services’ - wherein revenue wants to classify the services rendered by the appellant under the category of ‘Cargo Handling Services’ and ‘Maintenance or Repair Services’ - authority has confirmed the demand but has not indicated how much amount is payable under ‘Maintenance or Repair services’ and how much under ‘Cargo Handling Services – Held that: - contract entered into by the appellant herein indicates only supply of manpower - waiver of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal
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