2013 (1) TMI 405 - AT - Service Tax

Manpower recruitment and supply agency services - seeking waiver of pre-deposit, interest and penalty - Held that - As the applicant are deputing their employees to the other associate companies of UTI therefore has made out a strong case in their favour in view of the stay order passed by the Tribunal in the case of ITC 2012 (7) TMI 744 - CESTAT, NEW DELHI therefore, pre-deposit of the dues are waived and recovery, thereof, stayed during the pendency of the appeal.

Summary

The Appellate Tribunal CESTAT MUMBAI allowed the stay petition filed by the applicant, waiving the pre-deposit of duty of Rs.53,30,840/-, interest, and penalty. The Tribunal found that the applicant, a manpower recruitment and supply agency, deputed employees to other associate companies, similar to the case of ITC Ltd., where pre-deposit was waived. Recovery of dues is stayed during the appeal.