2010 (7) TMI 539 - AT - Service Tax

Waiver of pre-deposit - Security services or House keeping or man power supply services - There is no evidence on record to show that the appellants have provided Security Agency Services to the client - It is cleared from the client that the services provided to them were not security services but the house keeping or man power supply services - Hence, the applicants have been able to make out prima facie case in their favour so as to allow the stay petition unconditionally - Hence, decided in favour of assessee.

Summary

The appeal sought to waive pre-deposit of service tax and penalties imposed. The appellant provided man power supply and housekeeping services, not security services. The Tribunal found no evidence of security services provided and allowed the stay petition unconditionally. Appeal set for final disposal on 27-8-2010.