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Issues involved: Waiver of pre-deposit of service tax under the category of 'Manpower Recruitment and Supply Agency Services'.
Summary: Issue 1: Waiver of pre-deposit of service tax The appellant sought waiver of pre-deposit of service tax amounting to Rs. 1,73,09,192/- along with interest and penalties, confirmed under the category of 'Manpower Recruitment and Supply Agency Services'. The appellant argued that the activities undertaken were related to the development of software for Infosys, not just 'supply of manpower'. They highlighted that Infosys had the right to conduct acceptance tests and reject the software if not satisfactory, with ownership/intellectual property rights resting with Infosys. The appellant also referenced a previous case involving M/s. IDS Systems Pvt. Ltd. where waiver was granted for similar activities under the category of 'Information Technology Services'. The Commissioner (AR) acknowledged the similarity between the present case and the case of IDS Systems Pvt. Ltd. Decision: The Tribunal granted waiver of pre-deposit of the balance of dues as per the impugned order and stayed the recovery thereof until the disposal of the appeal.
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