https://www.taxtmi.com/caselaws?id=172762 The Tribunal granted waiver of pre-deposit of the balance of service tax dues amounting to Rs. 1,73,09,192/- along with interest and penalties, confirmed under the category of 'Manpower Recruitment and Supply Agency Services'. The waiver was approved based on the argument that the activities were related to software development for Infosys, not just 'supply of manpower', with Infosys having rights over acceptance and ownership of the software. The decision cited a previous case involving similar activities in the 'Information Technology Services' category where waiver was granted. The recovery of dues was stayed pending appeal disposal. en-us Thu, 07 Jun 2012 00:00:00 +0530 Fri, 28 Aug 2015 15:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172762 The Tribunal granted waiver of pre-deposit of the balance of service tax dues amounting to Rs. 1,73,09,192/- along with interest and penalties, confirmed under the category of 'Manpower Recruitment and Supply Agency Services'. The waiver was approved based on the argument that the activities were related to software development for Infosys, not just 'supply of manpower', with Infosys having rights over acceptance and ownership of the software. The decision cited a previous case involving similar activities in the 'Information Technology Services' category where waiver was granted. The recovery of dues was stayed pending appeal disposal. Case-Laws Service Tax Thu, 07 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172762