2010 (6) TMI 272

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Repairs Service'. However adjudicating authority had not specifically come to conclusion as to amount of service tax payable by assessee towards services provided by it under above alleged service. Held that - contract entered into by assessee indicated only supply of manpower. Thus assessee had made out a prima facie case for waiver of pre deposit. - 318 OF 2009 IN ST/520 OF 2009 - 488 OF 2010 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The demand of the Service Tax and consequent penalties and interest has arisen on the ground that the appellant/applicant has provided services under 'Cargo Handling service' and 'Maintenance or Repairs Service'. 4. The learned Counsel submits that they have got themselves registered with the authorities under the Finance Act, 1994, as service provider under the category of 'Manpower recruitme .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... v. CCE [2007] 9 STT 564 (Bang. - CESTAT) for the proposition that the appellant have been discharging Service Tax liability under 'Manpower Recruitment and Supply Agency Services' and the activity done by them earlier to the period cannot be construed under the category of 'Cargo Handling services'. It is his submission that having not quantified the correct amount payable towards the services re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ould draw our attention to clause (23) of section 65 of the Finance Act, 1994 of the definition of 'Cargo Handling service'. It is also her submission that the appellant was engaged in the repair of Bowl Mills of TPP Boilers, which is maintenance and repair of the capital goods and the definition as per clause (64) of section 65 would cover the activities rendered by them. 6. She relies upon the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... leum Ltd. (supra) prima facie covers the views proposed by the learned Counsel. We also find that the contract entered into by the appellant herein indicates only supply of manpower. In view of the foregoing, we find that the appellant has made out a prima facie case for the waiver of pre-deposit of the amount involved. The application for the waiver of the amounts involved is allowed and recovery .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X