Manpower recruitment service tax dispute over placement activities ended with waiver of pre-deposit and stay of recovery.

A management institute faced a service tax demand for placement-related activities treated as manpower recruitment agency service. The appellant argued that no amount was charged from employers and relied on a similar precedent. In light of that contention and the earlier decision cited, the Tribunal waived the pre-deposit and stayed recovery of the disputed dues during pendency of the appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery in a service tax dispute concerning alleged provision of manpower recruitment agency service.

Analysis: The appellant was a management institute and the demand arose from placement-related activities. The Tribunal noted the appellant's contention that no amount was charged from employers and that the issue had already been considered in a similar precedent relied upon by the appellant.

Outcome: The pre-deposit was waived and recovery of the disputed dues was stayed during pendency of the appeal.

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