Pre-deposit waiver followed where the department could not quantify manpower service liability and the activity appeared to be operation and maintenance.

Pre-deposit was waived during pendency of the appeal because the department could not quantify any amount attributable to manpower service, while the appellant appeared to be rendering operation and maintenance services. The operative basis was the absence of a quantified demand linked to the alleged manpower component, which justified relief from the pre-deposit requirement pending disposal of the appeal.

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Issues: Whether the appellant was required to make any pre-deposit pending the appeal when the department could not quantify any amount attributable to manpower service, and the appellant appeared to be rendering operation and maintenance services.

Outcome: The requirement of pre-deposit was waived during the pendency of the appeal.

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