TMI Blog2013 (1) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... companies - Show-cause notice was issued on 12th February 2009 - Demand of tax by an order-in-original dated 10th December 2009 – Against order assessee file an appeal before CESTAT for waiver of pre-deposit - In the year 2007 assessee has collected and paid tax from ABG Shipping under the heading 'Manpower Recruitment and Supply Agency Services' – Held that:- From the judgment of the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85,00,000/- for entertaining the appeal against the order-in-original dated 10th December 2009 is the question raised in this appeal. 2. The appeal is admitted on the above substantial question of law and is taken up for final hearing by consent of both the parties. 3. The appellant is engaged in providing ship management services to various shipping companies, such as ABG Shipping, Pranik Shi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 and not under heading 'Manpower Recruitment and Supply Agency's Services' prior to 1st May 2006. The question, therefore, to be considered in the appeal filed before the Tribunal is whether the services rendered by the appellant for the period prior to 1st May 2006 were covered under Manpower Recruitment and Supply Agency Services . From the judgment of the Tribunal in the case of Creative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable, prior to 1st May 2006, in our opinion, it would be just and proper in the facts of the present case to hear the appeal on merits without insisting on any pre-deposit. 5. Accordingly, the impugned order dated 23rd February 2012 passed by the CESTAT is quashed and set aside and the CESTAT is requested to hear the appeal on merits in accordance with law without insisting on any pre-deposit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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