https://www.taxtmi.com/caselaws?id=234739 A prima facie review of the memorandum of association and the service arrangement indicated that the assessee was recruiting staff and supplying them to group companies for their activities. On that interim assessment, the arrangement did not appear to fall within Business Auxiliary Services under the Finance Act, 1994. The appellant was therefore held entitled to waiver of pre-deposit and protection from recovery during pendency of the appeal, pending final determination of the tax classification issue. en-us Wed, 20 Feb 2013 00:00:00 +0530 Thu, 15 Oct 2015 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234739 A prima facie review of the memorandum of association and the service arrangement indicated that the assessee was recruiting staff and supplying them to group companies for their activities. On that interim assessment, the arrangement did not appear to fall within Business Auxiliary Services under the Finance Act, 1994. The appellant was therefore held entitled to waiver of pre-deposit and protection from recovery during pendency of the appeal, pending final determination of the tax classification issue. Case-Laws Service Tax Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234739