2008 (6) TMI 127 - AT - Service Tax

Prima facie, it appears to us that the Appellants are not providing exclusively manpower recruitment/supply service - In view of the fact that the Appellants are providing operation and maintenance of ONGC-owned workover rigs and the Department is not able to quantify the amount attributable to manpower service, if any, it is not possible for us to direct the Appellants to pre-deposit any amount in the absence of such quantification

Summary

The Appellate Tribunal CESTAT KOLKATA heard a case where it was observed that the Appellants were not exclusively providing manpower recruitment/supply service but also operation and maintenance of ONGC-owned workover rigs. The Department couldn't quantify the amount related to manpower services, so the Tribunal waived the requirement of predeposit during the Appeal. Both parties can apply for early hearing of the Appeal.