TMI Blog2010 (8) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee could not fall under the category of ‘manpower recruitment and supply services’ - appellant has made out a prima facie case for waiver of the pre-deposit - ST/1013/2009 - 689/2010 - Dated:- 26-8-2010 - S/Shri M.V. Ravindran, P. Karthikeyan, JJ. REPRESENTED BY : Shri T.R. Rajesh Kumar, C.A. , for the Appellant. Shri M. Vivekanadan, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. This stay petition is directed for waiver of pre-deposit of the following amounts :- (a) Tax - Rs. 1,73,12,655/-. (b) Interest. (c) Penalty - Rs. 1,73,12,655/- u/s 78. (d) Penalty - Rs. 200/- per day till payment of tax. (e) Penalty - Rs. 5000/- u/s 77(2). 2. The issue involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ofManipalUniversity. It is the submission that the agreement clearly states out that the personnel deployed by the appellant shall work under the supervision and control of supervisors of the appellant. It is his submission that though there is a mention that the appellant would deploy a specific number of personnel as requisitioned byManipalUniversity, but the supervision and co ordination for cleaning services is left to the appellant i.e. under the control of appellant. It is his submission that the activity entered into is that of cleaning services. He would draw our attention to the various norms of the agreement. 4. Ld. DR on the other hand would submit that the agreement clearly indicates that the appellant has to be paid as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ste paper baskets and ashtrays. .. Dusting of partitions, doors and walls and venetian blinds. .. Cleaning of telephone instruments. .. Cleaning of window glasses from inside and outside. ..Cleaning of main entrance glass doors/wooden doors. .. Cleaning of utensils, used plates, glass at student mess. .. Cleaning of W.C.s, wash basin, urinals and mirrors etc. in all the toilets. .. Scrubbing and cleaning of all toilets flooring. .. Mopping of the entire toilet floors with deodorant disinfectant and cleaning of wash basins at regular intervals throughout the day. (A1) The Agency shall decide the modus operandi as engage men/machinery by him rendering proper and efficient services and to conform to the prescribed standard of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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