https://www.taxtmi.com/caselaws?id=254530 A CESTAT Mumbai order on pre-deposit considered whether amounts raised under manpower recruitment service were not taxable on reverse charge basis. The Tribunal noted that the agreement showed a principal-to-principal arrangement, with the appellant exercising full control over the workers and paying salaries directly, and therefore recorded a prima facie view that the service did not fall within manpower recruitment service. It also found that the amount already deposited satisfied the statutory pre-deposit requirement under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The balance pre-deposit was waived and recovery of the remaining service tax, interest and penalty was stayed pending appeal. en-us Mon, 15 Sep 2014 00:00:00 +0530 Wed, 24 Dec 2014 22:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254530 A CESTAT Mumbai order on pre-deposit considered whether amounts raised under manpower recruitment service were not taxable on reverse charge basis. The Tribunal noted that the agreement showed a principal-to-principal arrangement, with the appellant exercising full control over the workers and paying salaries directly, and therefore recorded a prima facie view that the service did not fall within manpower recruitment service. It also found that the amount already deposited satisfied the statutory pre-deposit requirement under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The balance pre-deposit was waived and recovery of the remaining service tax, interest and penalty was stayed pending appeal. Case-Laws Service Tax Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254530