2011 (4) TMI 912

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....tions are filed by the appellants for the waiver of the pre-deposit of the following amounts:---     (1) ST/Stay/1427/2010         (a) Service Tax: Rs.93,05,198/- along with Interest u/s 75 of the Finance Act, 1994.         (b) Penalty: Rs.5,000/- u/s 77         (c) Penalty: ....

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....ority has entirely confirmed the demand under Manpower recruitment or supply agency, while the appellants are providing various other services like cleaning services, cargo handling, housekeeping, security services, etc. It is his submission that the adjudicating authority has not considered these submissions and the matter needs to be reconsidered by him. In the alternative, he submits that both ....

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....these cases is whether the appellants are providing 'Manpower recruitment or supply agency' or not, an issue in our view, is an arguable one. We find that the learned Commissioner, as an adjudicating authority, has recorded detailed findings in his OIO which, prima facie, indicate that the appellant may have only provided the services of Manpower recruitment or supply agency. In our considered vie....