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<h1>Appellate Tribunal exempts applicant from pre-deposit in service tax appeal</h1> <h3>HALLIBURTON TECHNOLOGY (I) PVT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III</h3> HALLIBURTON TECHNOLOGY (I) PVT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III - TMI The Appellate Tribunal CESTAT Mumbai found that the applicant does not fall under the category of manpower recruitment service under the reverse charge mechanism. The appellant has paid a portion of the demand, and the tribunal waived the requirement of pre-deposit of the balance amount of service tax, interest, and penalty during the appeal.