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    <title>2008 (1) TMI 373 - CESTAT, NEW DELHI</title>
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    <description>The Vice President granted the application for waiver of pre-deposit of service tax amounting to Rs. 52,482, interest, and penalty. The appellant, confirmed to be a &#039;Manpower Recruitment Agency&#039;, was providing labor on a contract basis, not recruiting manpower. As the definition of &#039;Manpower Recruitment Agency&#039; did not include the supply of manpower before May 2005, the Vice President waived the pre-deposit requirement, stayed the recovery, set aside the impugned order, and remitted the case for a fresh decision on the merits, allowing the appeal by way of remand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32849</link>
      <description>The Vice President granted the application for waiver of pre-deposit of service tax amounting to Rs. 52,482, interest, and penalty. The appellant, confirmed to be a &#039;Manpower Recruitment Agency&#039;, was providing labor on a contract basis, not recruiting manpower. As the definition of &#039;Manpower Recruitment Agency&#039; did not include the supply of manpower before May 2005, the Vice President waived the pre-deposit requirement, stayed the recovery, set aside the impugned order, and remitted the case for a fresh decision on the merits, allowing the appeal by way of remand.</description>
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