Tribunal allows appeal due to delayed order receipt, confirms service tax for specific services. Pre-deposit conditions imposed.

The Tribunal allowed the appeal within the limitation period due to the appellant's delayed receipt of the impugned order in 2014. Service tax was confirmed for Business Support Services and manpower recruitment, with specific deposit amounts required. The dispute over the nature of manpower recruitment services was settled, and pre-deposit conditions were imposed for hearing the appeal, with a waiver of the balance dues upon compliance within twelve weeks.

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Issues involved:
1. Delay in receipt of impugned order affecting limitation period for filing appeal.
2. Confirmation of service tax under different categories.
3. Dispute regarding provision of services under the category of manpower recruitment.
4. Requirement of pre-deposit for hearing the appeal.

Analysis:

1. Delay in receipt of impugned order:
The appellant argued that they were unaware of the impugned order's existence until the Revenue initiated recovery proceedings in 2014. The Revenue claimed the order was dispatched in 2011, but no evidence of actual dispatch to the appellant was presented. The Tribunal held that the date of receipt was in 2014 when a copy was obtained, allowing the appeal within the limitation period.

2. Confirmation of service tax under different categories:
A service tax of Rs. 14.20 lakhs was confirmed for Business Support Services, and Rs. 69.70 lakhs for manpower recruitment. The Tribunal directed the appellant to deposit Rs. 7 lakhs for the support services category due to services provided to a specific corporation.

3. Dispute regarding manpower recruitment services:
The appellant contended that they were not supplying manpower but executing an e-Seva scheme for the Andhra Pradesh Government, potentially falling under Information Technology services exempt before 01/07/2010. The Revenue argued that various contracts showed the provision of manpower, leading to a demand for Rs. 69.70 lakhs. The Tribunal directed a deposit of Rs. 10 lakhs considering the multiple contracts involved.

4. Requirement of pre-deposit for hearing the appeal:
The Tribunal ordered the appellant to deposit specific amounts within twelve weeks to hear the appeal, with the pre-deposit of the balance dues waived subject to compliance. The appellant's lack of financial hardship plea or supporting records was noted.

In conclusion, the Tribunal addressed the delay in receiving the order, confirmed service tax under different categories, resolved the dispute over manpower recruitment services, and imposed pre-deposit conditions for hearing the appeal, ensuring compliance within a specified timeframe.

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