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2016 (6) TMI 922

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..... h the applicant is required to employ some workers. The applicant is not supplied the man power to M/s. Milk Specialities Ltd. In the circumstances, prima facie the applicant is failed to make out a case for complete waive of pre-deposit. - Stay granted partly. - ST/Stay/52799/2014 in Appeal No. 52264/2014 - Stay Order No. 7/2016-CHD - Dated:- 17-12-2015 - Mr. Ashok Jindal, Member (Judicial) an .....

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..... tax on the ground that the man power service provide by them. Therefore a show cause notice was issued by invoking the extended period of limitation to demand service tax. The matter was adjudicated and demand of service tax alongwith interest and various penalties were also imposed on them. The applicant is seeking waiver of pre-deposit of demand of service tax at this stage. 3. The contenti .....

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..... ication repair of various items. 2. Painting jobs 3. Maintenance of lawns cleanliness 4. Plying of vehicles 5. Loading and unloading of materials 6. Packing of materials 7. Shifting and stacking of materials from one place to another. 6. The terms of payment at clause 4 and 5 of agreement of contract which is reproduced below : - 4.0 PAYMENT You shall raise your bil .....

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..... ot produced before the authority below during the relevant time, we are of the view that the extended period is invokable. We direct the applicant to make pre-deposit of 25% of demand of service tax within eight weeks and report compliance on 19.2.2016 and on such compliance balance demand of service tax, interest and penalty shall remain waived during the pendency of the appeal. (Dictated Pr .....

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