https://www.taxtmi.com/caselaws?id=173531 The Tribunal granted a waiver of pre-deposit and stayed the recovery of the demanded service tax until the appeal's disposal, as the sugar factory's assistance in mobilizing laborers for cutting sugar cane did not meet the criteria of a "Manpower Supply or Recruitment Agency Service" under the Finance Act, 1994. The Tribunal found that the factory's actions did not align with the definition of a manpower supply agency, considering factors such as control over laborers and payment arrangements. The appeal was scheduled for final hearing alongside related cases. en-us Thu, 07 Mar 2013 00:00:00 +0530 Thu, 17 Sep 2015 13:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173531 The Tribunal granted a waiver of pre-deposit and stayed the recovery of the demanded service tax until the appeal's disposal, as the sugar factory's assistance in mobilizing laborers for cutting sugar cane did not meet the criteria of a "Manpower Supply or Recruitment Agency Service" under the Finance Act, 1994. The Tribunal found that the factory's actions did not align with the definition of a manpower supply agency, considering factors such as control over laborers and payment arrangements. The appeal was scheduled for final hearing alongside related cases. Case-Laws Central Excise Thu, 07 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173531