2013 (12) TMI 617

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..... e Respondent. ORDER This application seeks waiver and stay in respect of the adjudged dues including an amount of Rs. 48,30,369/- demanded towards Service tax under the head 'Manpower Recruitment or Supply Agency Service' for the period from June to December, 2005. The appellant viz. M/s. BPL Ltd. has formed a joint- venture with M/s. Sanyo Electric Company Ltd., Japan and this joint- venture is .....

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..... the service of 'Manpower Recruitment or Supply Agency Service'. The impugned demand is on this basis. 2. The learned counsel has narrated the above facts and pleaded prima facie case for the appellant. We have heard the learned Additional Commissioner (AR) also who reiterates the finding of the adjudicating authority. After considering the submissions prima facie we have not found any ingred .....

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