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2012 (6) TMI 693 - CESTAT, MUMBAIManpower Recruitment and Supply Agency Services - Plea for waiver of pre-deposit - Revenue contended that gross salary paid to the employees has to be taken into account for paying the service tax whereas applicant contended that persons, supplied by the applicant are the employees of the M/s P and the applicants are not liable to pay service tax on same, however tax on commission received is paid - Held that:- Since applicant is receiving commission on monthly salary, the applicants are covered under ‘Manpower Recruitment and Supply Agency Services'. Therefore, applicant has failed to make out a case for 100% waiver of pre-deposit of the demand. Accordingly, applicant is directed to make a pre-deposit of 50% of the service tax within stipulated time.
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