Pre-deposit waiver in manpower supply service tax dispute denied where no prima facie case for full exemption was shown.

A service tax dispute concerning Manpower Recruitment and Supply Agency Services turned on whether an appellant claiming commission for supplying labourers was entitled to complete waiver of pre-deposit. The Tribunal found that no prima facie case for full waiver had been established and required deposit of 50% of the service tax demand, granting stay of the balance only upon compliance with that condition.

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Issues: Whether the appellant, stated to be receiving commission for supplying labourers, was entitled to complete waiver of pre-deposit in a service tax dispute relating to Manpower Recruitment and Supply Agency Services.

Outcome: The Tribunal held that a prima facie case for full waiver was not made out and directed pre-deposit of 50% of the service tax, with stay of the balance demand on compliance.

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