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    <description>Pre-deposit was waived during pendency of the appeal because the department could not quantify any amount attributable to manpower service, while the appellant appeared to be rendering operation and maintenance services. The operative basis was the absence of a quantified demand linked to the alleged manpower component, which justified relief from the pre-deposit requirement pending disposal of the appeal.</description>
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      <description>Pre-deposit was waived during pendency of the appeal because the department could not quantify any amount attributable to manpower service, while the appellant appeared to be rendering operation and maintenance services. The operative basis was the absence of a quantified demand linked to the alleged manpower component, which justified relief from the pre-deposit requirement pending disposal of the appeal.</description>
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