2013 (1) TMI 299 - AT - Service Tax

Waiver of pre-deposit - Manpower Recruitment Agency - Applicant is a Management Institute - Employers came to their Institute for recruitment - Revenue contended that applicants are charging same amount from the students against the placement services - Held that - Following the decision in case of MOTILAL NEHRU NATIONAL INSTITUTE OF TECH. (2010 (11) TMI 599 - CESTAT, NEW DELHI) the pre-deposit of dues are waived. Stay granted

Summary

The Appellate Tribunal CESTAT MUMBAI allowed the waiver of pre-deposit of Service Tax of Rs.1,08,240 for a Management Institute providing courses recognized by the University of Mumbai. The demand was confirmed due to the Institute providing Manpower Recruitment Agency services, but the Tribunal waived the pre-deposit based on the Institute's argument and a previous decision. Recovery of dues is stayed during the appeal. Stay petition is allowed.