2014 (8) TMI 670

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..... we see merit in the argument of the applicants. In view of this observation, the applicants have made out a case of waiver of pre-deposit, as they are discharging their Service Tax liability under the category of “Manpower Recruitment and Supply Agency’s Services”. Accordingly, waiver of pre-deposit of the entire amount of Service Tax, interest and penalty is granted and we stay recovery thereof .....

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..... e wants to classify the said service under the category of Cargo Handling Services for the reason that the charges are paid by the service recipient on per tones basis. 2. Heard both sides, considered their submissions and perused the records. We are of view that there is a dispute in the classification of the service, can be decided only at the time of final hearing. Prima facie, we see meri .....

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