9911796707
TMI Blog2012 (12) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... n; This stay petition is filed for the waiver of pre-deposit of Rs. 44,98,801/- confirmed as service tax and penalties under various sections of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority on the ground that appellant has provided Manpower Recruitment and Supply Agency services and has not disch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rises [2010 (19) STR 370 (Tri. Bang.)] Rameshchandra C. Patel [2012 (25) STR 471 (Tri. Ahmd.)] and Karnataka Personnel Services [2011 (21) STR 47 (Tri. Bang.] have held that such a lump-sum contract cannot be considered as Manpower Recruitment and Supply Agency Services. He would submit that the adjudicating authority has passed an ex-parte order while the learned Commissioner (Appeals) has passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority did not have a privilege of going through the contract as has been explained to us by the learned counsel. In our view, the entire issue needs to be reconsidered by the adjudicating authority by going through the clauses of the agreement entered by the appellant with M/s. Ultra Tech Cement Limited and also the judgments cited by the learned counsel before us (hereinabove referred to). &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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