2009 (2) TMI 697

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..... DER After examining the records and hearing both sides, we come across a demand of service tax on the appellant for the period 16-6-2005 to 31-3-2006, which is on the ground that the appellant was rendering manpower recruitment or supply agency service to their customer (a sugar factory) during the said period. It appears from the records that they were engaged by the sugar manufacturer to cu .....

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..... s examined the scope of the expression undue hardship used in Section 19(1) of the Foreign Exchange Management Act. In that case also, the question considered was whether the party should be directed to pre-deposit an amount of penalty. The Appellate Tribunal under the Foreign Exchange Management Act did not grant full waiver of pre-deposit and, therefore, the party approached the Supreme Court. .....

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