2013 (12) TMI 376

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... through the contract of the appellant with IOC, it is found that their contract is for stacking, shifting, destacking, purging, cold repair, etc., of LPG cylinders not for manpower and the rates for the services are per 14.2 Kg./19 Kgs./5 Kg. cylinder handled/repair, etc. We are, therefore, of the prima facie view that the services provided by the appellant are not the services relating to Manpow .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ging, cold repair, etc., of LPG cylinders not for manpower and the rates for the services are per 14.2 Kg./19 Kgs./5 Kg. cylinder handled/repair, etc. We are, therefore, of the prima facie view that the services provided by the appellant are not the services relating to Manpower Recruitment or Supply Agency. In view of the above, the requirement of pre-deposit of Service Tax demand, interest and p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X