Manpower supply classification failed where the contract was for cane cutting and labour supply, justifying waiver of pre-deposit.

A contract for cutting and supplying sugar cane with other labourers was found not to show any direct or indirect provision of recruitment or supply of manpower to the sugar factory, so the service tax demand under manpower recruitment and supply agency service was not supported on the available record. As a result, the applicant made out a case for waiver of pre-deposit, and recovery of the disputed dues was stayed.

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Issues: Whether the applicant had made out a case for waiver of pre-deposit and stay of recovery in relation to the service tax demand allegedly payable on account of manpower recruitment and supply agency service.

Analysis: The applicant's contract was for cutting and supplying sugar cane along with other labourers, and there was no material showing that any service of recruitment or supply of manpower was provided directly or indirectly to the sugar factory. On the available record, the demand did not appear to be supported by the statutory definition invoked by the Revenue.

Outcome: Pre-deposit of the dues was waived and recovery was stayed.

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