2013 (1) TMI 406 - AT - Service Tax

Man power Recruitment and Supply Agency Service - seeking waiver of pre deposit - Held that - As per the definition Manpower Recruitment and Supply means any person engaged in providing any service directly or indirectly of recruitment and supply of manpower. In the present case, the applicant along with other labourers entered into a contract for cutting and supply of sugar cane. There is no evidence that the applicant provided any service directly or indirectly for recruitment and supply of manpower. In view of this pre-deposit of the dues are waived and recovery stayed.

Summary

The Appellate Tribunal CESTAT MUMBAI allowed the stay petition filed by the applicant for waiver of pre-deposit of service tax of Rs. 1,06,092. The demand was confirmed on the ground that the applicant provided 'Manpower Recruitment and Supply Agency Service'. However, it was found that the applicant, along with other labourers, entered into a contract for cutting and supply of sugar cane, and there was no evidence of the applicant providing any service directly or indirectly for recruitment and supply of manpower. Therefore, pre-deposit of dues was waived, and recovery stayed.