TMI Blog2009 (10) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... t covered under relevant service. thus pre-deposit is to be waived. - ST/505/2009 - 1635/2009 - Dated:- 27-10-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri B.N. Gururaj, Advocate, for the Appellant. Smt. Sudha Koka, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is directed for waiver of pre-deposit of the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been paid on job work charges, the question of paying service tax does not arise. 4. The learned SDR argued that this activity falls under the category of 'manpower supply and recruitment'. She relied upon the decision of the Tribunal in the cases of Renu Singh Co. v. CCE, Hyderabad [2007 (7) S.T.R. 397 (Tri. - Bang.]. 5. On a careful consideration of the submissions made by both sides, we fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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