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2015 (9) TMI 638 - ANDHRA PRADESH HIGH COURT

2015 (9) TMI 638 - ANDHRA PRADESH HIGH COURT - 2015 (40) S.T.R. 8 (A. P.) - Waiver of pre deposit - Manpower supply service - Held that:- Tribunal ought not to have granted absolute waiver and also stay of recovery without imposing any condition, does not merit any consideration in the facts of the case. The Tribunal had taken into consideration of the fact that the issue with regard to similar circumstances was already the subject matter of two decisions of the Tribunal at Delhi, stated supra. .....

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dated 28.08.2013 passed by CESTAT, South Zonal Bench, Bangalore, in Appeal No.ST/26848/2013-DB, whereunder and whereby the Tribunal granted stay of recovery till disposal of the appeal, and also waived pre-deposit. 2. Brief facts of the case are that the respondent/assessee-M/s TPSC (India) Pvt. Ltd., Hyderabad, entered into agreement with M/s TPSC, Japan according to which some employees from TPSC, Japan were deputed to work in India. On the ground that this amounts to receipt of manpower supp .....

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Department filed the present appeal. 3. Heard learned counsel for the respondent-assessee and the learned Standing Counsel for the Department. 4. A perusal of the impugned order would show that the Tribunal, after considering the submissions of both the parties, observed that the employees deputed by TPSC are actually appointed by the assessee in India and a portion of their salary which is required to be delivered in their home country is paid to the employee by the Japanese counterpart and thi .....

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