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    <title>2008 (1) TMI 919 - CESTAT, MUMBAI</title>
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    <description>The Tribunal granted the applicant&#039;s request for waiver of pre-deposit of service tax amount and penalty totaling Rs. 3,44,025. The case revolved around the applicant&#039;s provision of services as a manpower recruitment agency to M/s. Bajaj Organics Limited. The Tribunal found that despite a change in the definition of &quot;manpower recruitment agency,&quot; the applicant&#039;s staff loaned to M/s. Bajaj Organics Limited for manufacturing activities did not constitute services related to manpower recruitment. Consequently, the Tribunal waived the pre-deposit and penalty, halting recovery pending appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=183737</link>
      <description>The Tribunal granted the applicant&#039;s request for waiver of pre-deposit of service tax amount and penalty totaling Rs. 3,44,025. The case revolved around the applicant&#039;s provision of services as a manpower recruitment agency to M/s. Bajaj Organics Limited. The Tribunal found that despite a change in the definition of &quot;manpower recruitment agency,&quot; the applicant&#039;s staff loaned to M/s. Bajaj Organics Limited for manufacturing activities did not constitute services related to manpower recruitment. Consequently, the Tribunal waived the pre-deposit and penalty, halting recovery pending appeal.</description>
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