2009 (10) TMI 456

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....r per : M.V. Ravindran, Member (J)]. - This stay petition is directed for waiver of pre-deposit of the following amounts :- (i) Service Tax of Rs. 6,55,665/-; (ii) Interest under Section 75 of Finance Act, 1994; and (iii) Penalty of Rs. 6,55,665/- under Section 78 of the Act. 2. Heard both sides and perused the records. 3. The confirmation of service tax and penalty under Section 78 of the Ac....

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....R. 397 (Tri. - Bang.]. 5. On a careful consideration of the submissions made by both sides, we find that the issue to be decided in this case is whether the service rendered by the appellant falls under the category of 'manpower recruitment or supply agency service'. We find that the contract entered into by L&T with the appellant is clear that they were given a contract of job work. Prima facie ....