2012 (4) TMI 255

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....AR) Per: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.58,55,434/-, interest and penalty. The demand has been confirmed after denying the credit of Service Tax paid on the taxable services of Manpower Recruitment or Supply Agency Service. The credit of Service Tax was denied on the ground that the applicants received the manpow....

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....eeping in view the facts and circumstances of the case, we find that the applicants have availed the taxable services and the persons which were supplied like Yoga teacher, Poojari, Cook, Compounder, Nurse, helper etc. have no direct nexus with manufacture of final product. Therefore, prima facie, we find that the applicant has not made out a case for total waiver of pre-deposit of duty. Hence, th....