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<h1>Contractors not providing manpower supply services win service tax appeal, pre-deposit waived, recovery stay granted</h1> <h3>RAMA ENTERPRISES Versus COMMISSIONER OF CUS., C. EX. & S.T., HYDERABAD</h3> RAMA ENTERPRISES Versus COMMISSIONER OF CUS., C. EX. & S.T., HYDERABAD - 2015 (38) S.T.R. 963 (Tri. - Bang.) The Appellate Tribunal CESTAT Bangalore heard appeals regarding Service Tax on contractors providing services. The tribunal found that the contractors were not providing manpower supply services, so the requirement of pre-deposit of dues was waived and a stay against recovery was granted for 180 days.