Stay Order Modification Denied; Pre-deposit Upheld.

The Tribunal dismissed the Miscellaneous Application seeking modification of a stay order, requiring a pre-deposit of 10% of the service tax demanded, due to differences in facts compared to a previous case. The appellant's argument for similarity with the prior case was rejected as the Tribunal found distinctions in the nature of services provided. The original stay order was upheld, directing the appellant to comply without modification.

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Issues involved:
- Modification of stay order based on similarity of facts with a previous case.

Analysis:
The judgment concerns a Miscellaneous Application for modification of a stay order issued by the Appellate Tribunal CESTAT MUMBAI. The appellant sought modification of the stay order requiring a pre-deposit of 10% of the service tax demanded within a specified period. The appellant argued that their case was similar to a previous case involving Shri Mouni Maharaj Sevabhavi Vishwasta Sanstha Bidri, where waiver from pre-deposit was granted. The Tribunal analyzed the facts of both cases. In the Shri Mouni Maharaj case, it was found that the Trust was not involved in providing services related to the supply of manpower. However, in the present case, the appellant-Trust directly entered into agreements for harvesting, cutting of sugarcane, and transportation with the sugar factory, engaging independent labor contractors for the work. The Tribunal concluded that the facts in the two cases were different and not comparable, leading to the dismissal of the Miscellaneous Application. The appellant-Trust was directed to comply with the original stay order dated 17/10/2012 without modification.

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