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2013 (11) TMI 799 - CESTAT BANGALOREStay application - Classification of service - Manpower supply service or IT service - Held that:- what was provided was actually ‘manpower supply service’, even though the assessee claimed it under ‘information technology service’ - No doubt there were clauses relating to deliverables and quality of work in the contracts but these by themselves do not indicate that the appellants are providing information technology software services to TCS and Infosys - Any person or organization obtaining skilled personnel had to ensure that such men deliver work of standard quality - No one would employ a person who was not skilled enough and no one would pay for shoddy work even if done by a skilled man - Following decision in the case of M/s. Sasken Communications Technologies Ltd. [2013 (9) TMI 431 - CESTAT BANGALORE] - Assessee is directed to make a pre deposit - Prima facie case not in favour of assessee - Stay granted partly.
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