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TMI Blog2014 (2) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... o be supply of manpower by the appellant to the clients. This service is squarely covered by Section 65(68) of the Finance Act 1994. Prima facie, therefore, the appellant cannot claim a good case against the demand of service tax under the aforesaid head - Conditional stay granted. - Appeal No. 2135/2011 - - - Dated:- 25-2-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr Pradyumna G.H., advocate For the Respondent: Mr Ganesh Haavanur, Additional Commissioner (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues which include service tax of Rs. 28,22,916/- demanded by the revisionary authority for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority held one view in favour of the assessee and the revisionary authority took the opposite view, the extended period of limitation was not invocable. 3. We have heard the learned Additional Commissioner (AR) also who opposes the present application by submitting that the relevant agreements were examined and rightly appreciated by the learned Commissioner. He submits that, under each of these agreements, the appellant categorically agreed to provide manpower in the form of both skilled and unskilled workers to the clients on specific terms pertaining to wages, uniform dress, discipline, nature of duties etc. The workers were described in these agreements as employees of the appellant and their wages were paid by the clients and subseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requisite allegations for invocation of the extended period of limitation. For want of appropriate contest to these allegations, the arguments raised today by the learned counsel on the limitation issue are not impressive. No plea of financial hardships has been raised by the appellant. 5. In the result, there will be a direction to the appellant to pre-deposit an amount of Rs. 15 lakhs (Rupees Fifteen lakhs only) within 6 weeks and report compliance to the DR on 09.05.2013. DR to report on 16.05.2013. Subject to due compliance, there will be waiver and stay in respect of the penalties imposed on the appellant and the balance amount of service tax and interest thereon. (Pronounced and dictated in open Court) - - TaxTMI - TMITax - Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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