TMI Blog2008 (1) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... ployees working on the rolls of the applicant have been diverted to undertake manufacturing activities of M/s. Bajaj Organic Chemicals Limited then the applicant has not rendered any services relating to Manpower recruitment as per section 65(68) of the Finance Act, 1994. On verification it has been so found - pre-deposit waived. - APPEAL NO. ST/176/2007 - ORDER NO. S/7/CSTB/2008/C-I/WZB/2008 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion activities. Until 16-6-2005 the definition of manpower recruitment agency was any commercial concern engaged in providing any services, directly or indirectly, in any manner for recruitment of manpower, to a client. Prima facie , the supply of manpower by the applicant to M/s. Bajaj Organics Limited will not amount to recruitment of manpower . However, with effect from 16-6-2005 service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices relating to Manpower recruitment as per section 65( 68 ) of the Finance Act, 1994. On verification it has been so found. No appeal has been filed by the revenue against this order of the Commissioner (Appeals) order dated 11-12-2006. 4. In this view of the matter, prima facie , case for waiver has been made out by the applicant, and, therefore, we waive pre-deposit of the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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