2013 (12) TMI 961

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..... r period a similar issue came before the Tribunal in the case of Divya Enterprises v. CCE, Bangalore as reported in [2009 (12) TMI 155 - CESTAT, BANGALORE ] wherein the appellant was executing the work of loading, unloading, bagging, stacking etc. on contract basis. In that case also the department was of the view that the appellant was liable to pay service tax under the category of Manpower Supp .....

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..... x demand of Rs. 1,68,54,852/- has been confirmed against the appellant along with interest and various penalties under the Finance Act, 1994 under the category of Manpower Recruitment or Supply Agency Services. 2. After hearing both sides, we find that the appeal itself can be disposed of at this stage. Therefore, after granting waiver of the requirement of pre-deposit of Service Tax, interest a .....

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..... een them on rate contract basis. In the earlier period a similar issue came before the Tribunal in the case of Divya Enterprises v. CCE, Bangalore as reported in 2010 (19) S.T.R. 370 (Tri.-Bang.) wherein the appellant was executing the work of loading, unloading, bagging, stacking etc. on contract basis. In that case also the department was of the view that the appellant was liable to pay service .....

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