https://www.taxtmi.com/caselaws?id=1634 The appellants sought waiver of pre-deposit of Service Tax and penalty for the period 1998-99 to 2003-04 based on providing manpower services to clients. The Counsel argued that the demands were time-barred as the activity was brought under the Finance Act later. The burden of proof to categorize the activity was on the Revenue. The Commissioner's findings were not in accordance with the law. The stay application was allowed, granting full waiver and staying the recovery. The appeal was scheduled for an out-of-turn hearing on 13th September, 2006. en-us Thu, 13 Jul 2006 00:00:00 +0530 Tue, 15 Apr 2008 07:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1634 The appellants sought waiver of pre-deposit of Service Tax and penalty for the period 1998-99 to 2003-04 based on providing manpower services to clients. The Counsel argued that the demands were time-barred as the activity was brought under the Finance Act later. The burden of proof to categorize the activity was on the Revenue. The Commissioner's findings were not in accordance with the law. The stay application was allowed, granting full waiver and staying the recovery. The appeal was scheduled for an out-of-turn hearing on 13th September, 2006. Case-Laws Service Tax Thu, 13 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1634