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2014 (12) TMI 1186 - AT - Service TaxWaiver of pre-deposit - Valuation - re-imbursement expenses - Manpower Recruitment or Supply Agency services - applicant is not paying service tax on their gross amount received from the service recipient. - Held that:- the applicant is providing service to the client on principal to principal basis. In these circumstances, the applicant is required to pay service tax on the gross amount received for the services provided by them. Further, the applicant has non-informed the value of services provided by it. Therefore, we are of the view that the Department has invoked the extended period of limitation. - prima facie case is against the assessee - 50% stay granted.
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