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2014 (2) TMI 1002 - CESTAT KOLKATAWaive of pre-deposit - Security Agency Services / Man Power Recruitment Supply - Classification - Applicant have supplied para-medical staff to M/s. ESIC - Held that:- Applicant have been receiving the payments for supply of the para-medical staff on monthly basis, not on the basis of average work rendered or the performance of the staff supplied. - Applicant had rendered the ‘Services of Man-Power Supply’ to its clients. - prima facie case is against the assessee. Regarding ‘Conservancy and Watch & Ward Service - Held that:- prima facie, the services rendered by the Applicant, are in the nature of Security Agency Services. Applicant could not able to make out a prima facie case for total waiver of the predeposit of dues adjudged and the Applicant had not pleaded any financial hardship. - stay granted partly.
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