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TMI Blog2014 (3) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... FE, which would come within the definition of "Man Power Supply" - all the applicants are individual persons and the demands except in two cases are barred by limitation - we direct the applicants to pre-deposit the amounts - Upon making deposit, predeposit of balance amount of tax along with interest and penalty is waived and its recovery is stayed during pendency of the appeal - Conditional stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy" service broadly for the period 16-06-2005 to 2010. The demand of duty amounts involved in each appeals are as under :- S. No. Appeal No. Appellant Demand 1 S/40570/2013 G. Ramakrishnan 9,59,819/- 2. S/40575/2013 G. Ramakrishnan 3,75,647/- 3. S/40571/2013 K. Balakrishnan 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He relies upon Board's Circular F.No.B1/6/2005 TRU dt. 27.7.05 as reproduced in the adjudication order as under :- "22.2. A large number of business or industrial organisations engage the services of commercial concerns for temporary supply of manpower which is engaged for a specified period or for completion of particular project or tasks. Services rendered by commercial concerns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (25) STR 471 (Tri.-Ahmd.). 4. On the other hand, Ld. AR on behalf of Revenue submits that the applicants obtained licence under the Contract Labour (Regulation Abolition) Act and were engaging workers in M/s.TAFE. He reiterates the findings of the Commissioner (Appeals). It is contended that on perusal of the agreement, it is very clear that applicants supplied workers which would cover the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin 8 weeks for admission of appeals :- S. No. Appeal No. Appellant To be pre-deposited 1 S/40570/2013 G. Ramakrishnan 2,39,000/- 2. S/40575/2013 G. Ramakrishnan 90,000/- 3. S/40571/2013 K. Balakrishnan 4,00,000/- 4. S/40572/2013 P.Kannusamy 1,80, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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