TMI Blog2013 (6) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... are held liable to pay Service Tax, in view of the fact that the customer who is entitled to take credit of Service Tax would be entitled to refund as excise duty has been paid on the final products in cash without availing the credit and therefore the demand is in fact revenue neutral. It is, however, contended on behalf of the revenue that it is not a fit case for 100% waiver of the pre-deposit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uly, 2010 is the question raised in this appeal. 2. By order-in-original dated 14th July 2010, the adjudicating authority has confirmed service tax demand of Rs. 3.86 crores with interest and penalty on the ground that during the period from 16th June, 2005 to 31st May, 2009, the appellants had rendered services under the category of man power recruitment and supply agency services. It is the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n paid on the final products in cash without availing the credit and therefore the demand is in fact revenue neutral. It is, however, contended on behalf of the revenue that it is not a fit case for 100% waiver of the pre-deposit. In our opinion, in the facts of the present case, the duty demand be a case of revenue neutral, it would be just and proper to hear the appeal on merits without insistin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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