https://www.taxtmi.com/caselaws?id=128511 The Appellate Tribunal found that the appellant was not liable for service tax on alleged "manpower recruitment or supply agency" service to a sugar factory. Despite initially paying over Rs. 21 lakhs in service tax, the appellant was granted waiver of pre-deposit and stay of recovery for penalty and interest on tax. The Tribunal emphasized the absence of taxable service provision by the appellant to the sugar factory, citing the undue hardship that pre-deposit of penalty would cause. en-us Thu, 05 Feb 2009 00:00:00 +0530 Sat, 06 Apr 2013 16:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128511 The Appellate Tribunal found that the appellant was not liable for service tax on alleged "manpower recruitment or supply agency" service to a sugar factory. Despite initially paying over Rs. 21 lakhs in service tax, the appellant was granted waiver of pre-deposit and stay of recovery for penalty and interest on tax. The Tribunal emphasized the absence of taxable service provision by the appellant to the sugar factory, citing the undue hardship that pre-deposit of penalty would cause. Case-Laws Service Tax Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128511