Pre-deposit in service classification dispute waived where no quantified manpower-service component was established.

The dispute concerned classification of services as manpower recruitment or supply service and whether any amount attributable to manpower service had been quantified for pre-deposit purposes. The appellant's contracts showed that the work involved not only manpower supply but also operation and maintenance of ONGC-owned workover rigs. As the Department could not quantify any portion relatable to manpower service, no pre-deposit was justified pending disposal of the appeal. The pre-deposit requirement was therefore waived during the pendency of the appeal, with liberty to seek early hearing.

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Issues: Whether the appellant was liable to be directed to pre-deposit any amount pending appeal in a dispute concerning classification of services as manpower recruitment or supply service, and whether the Department had quantified any amount attributable to manpower service.

Analysis: The appellant's contracts indicated not merely manpower supply but also operation and maintenance of ONGC-owned workover rigs. The Department supported the impugned order but could not quantify the portion, if any, relatable to manpower service. In the absence of such quantification, no pre-deposit could be ordered pending disposal of the appeal.

Outcome: The requirement of pre-deposit was waived during pendency of the appeal, with liberty to seek early hearing.

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