2008 (7) TMI 303 - AT - Service Tax

Appellants are providing operation and maintenance of ONGC-owned work over rigs and the Department is not able to quantify the amount attributable to Manpower recruitment/supply service, if any - in the absence of such quantification, appellant cannot be directed to pre-deposit any amount stay granted

Summary

The Appellate Tribunal CESTAT KOLKATA heard a case where the Appellants were providing operation and maintenance services along with manpower recruitment/supply. The Department could not quantify the amount attributable to manpower services. As a result, the requirement of pre-deposit was waived during the appeal process. Both parties can apply for early hearing of the Appeal.