9911796707
TMI Blog2012 (11) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... the activities of the appellant may not deserve to be considered as 'supply of manpower' but as rendering of 'information technology software service' and in the light of the stay granted in the case of ASM Technologies Ltd. (2012 (11) TMI 974 - CESTAT, BANGALORE), the appellants are eligible for waiver of pre-deposit. As regards, the denial of CENVAT credit, we have not been shown that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is a total demand of around Rs.3.65 crores on two counts, one of Rs.1.82 crores under the category of "Manpower Recruitment Supply Agency Service" and other relating to denial of credit amounting to Rs. 1.79 crores (approximately) on the ground that separate Returns have not been filed as required under Rule 9(9) of CENVAT Credit Rules, 2004. 2.2 In the case in appeal No.ST/573/2011, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In such a situation, the activities cannot be treated as relating to 'supply of manpower'. In this regard, he relies on the Stay Order No. 1391/2011, dated 15.12.2011 in the case of ASM Technologies Ltd., Bangalore wherein in similar circumstances, the activities were treated as' 'technology supply of software service' which became taxable only with effect from 16.5.2008. (b) He also submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question of demand of service tax does not arise. 4. The learned Additional Commissioner (AR) reiterates the finding and reasoning of the Commissioner. 5. We have carefully considered the submissions from both sides and perused the records. 6.1 We, prima facie, hold that the activities of the appellant may not deserve to be considered as 'supply of manpower' but as rendering of 'informati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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