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        Service Tax

        2012 (6) TMI 693 - AT - Service Tax

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        CESTAT Upholds Service Tax Demand for Manpower Recruitment Services, Requires 50% Pre-deposit The Appellate Tribunal CESTAT, Mumbai upheld a service tax demand of Rs.3,43,795 against the applicant for 'Manpower Recruitment and Supply Agency ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                CESTAT Upholds Service Tax Demand for Manpower Recruitment Services, Requires 50% Pre-deposit

                                The Appellate Tribunal CESTAT, Mumbai upheld a service tax demand of Rs.3,43,795 against the applicant for "Manpower Recruitment and Supply Agency Services." The applicant was required to make a pre-deposit of 50% of the service tax within eight weeks as they failed to prove 100% waiver. Compliance was mandated by 16.08.2012, with the balance amount, interest, and penalty stayed pending appeal.


                                The Appellate Tribunal CESTAT, Mumbai confirmed a service tax demand of Rs.3,43,795 against the applicant for "Manpower Recruitment and Supply Agency Services". The applicant failed to prove 100% waiver of pre-deposit, so they were directed to make a pre-deposit of 50% of the service tax within eight weeks. Compliance to be reported by 16.08.2012, with balance amount, interest, and penalty stayed during the appeal.
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