https://www.taxtmi.com/caselaws?id=244736 In a service tax dispute over manpower recruitment or supply agency service, the Tribunal found prima facie support for the Revenue's case from the agreement and the appellants' licence under the Contract Labour (Regulation & Abolition) Act. It noted the appellants' contention that they were individual contractors and that part of the demand was time-barred, but held that the cited case law was not applicable at the pre-deposit stage. On that basis, the Tribunal ordered a reduced pre-deposit and waived the balance of the service tax, interest, and penalty during pendency of the appeals. en-us Mon, 16 Dec 2013 00:00:00 +0530 Thu, 06 Mar 2014 06:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244736 In a service tax dispute over manpower recruitment or supply agency service, the Tribunal found prima facie support for the Revenue's case from the agreement and the appellants' licence under the Contract Labour (Regulation & Abolition) Act. It noted the appellants' contention that they were individual contractors and that part of the demand was time-barred, but held that the cited case law was not applicable at the pre-deposit stage. On that basis, the Tribunal ordered a reduced pre-deposit and waived the balance of the service tax, interest, and penalty during pendency of the appeals. Case-Laws Service Tax Mon, 16 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244736