2015 (2) TMI 754

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..... e Revenue. We also note that the Tribunal considered the decision of the Hon'ble Delhi High Court in the case Interncontinental Consultants and Technocrats Pvt. Ltd. [2012 (12) TMI 150 - DELHI HIGH COURT]. In view of that the applicant failed to make out a strong prima facie case for waiver of predeposit of the entire dues. Accordingly, we direct the applicant to predeposit an amount of ₹ .....

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..... filed an application for waiver of predeposit of service tax of ₹ 68,15,907/- along with interest and penalty for the period June 2005 to May 2008 under the category of Manpower Recruitment or Supply Agency Service . 4. After hearing both sides and on perusal of the records, we find that the main contention of the learned counsel is that they have paid service tax on service charges col .....

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..... of remuneration of personnel deployed and provident fund payable would be included in the assessable value. 6. Prima facie, we find that the present case is covered by the decision of the Tribunal in the case of Neelav Jaiswal Brothers (supra), which is in favour of the Revenue. We also note that the Tribunal considered the decision of the Hon'ble Delhi High Court in the case Interncontin .....

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