2011 (9) TMI 787

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.... Shankar, Advocate, for the Appellant. Shri R.K. Singla, Jt. CDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - These two applications for waiver of pre-deposit of the amounts as per impugned order involve common issues and, therefore, being dealt with by this common order. 2. Heard both sides extensively. 3.1 The applicants are 100% E.O.Us operating under ....

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....therefore, their activities will fall under the category of "Manpower Supply Services" falling under Section 65(105)(k). 3.2 Accordingly, a sum of Rs. 4,3,32,367/- along with interest stands confirmed from M/s. Integra Micro Software Services (P) Ltd. for the period June 2005 to April 2008 besides imposition of penalty. Similarly, in the case against M/s. Integra Micro Systems (P) Ltd, a s....

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....e applicants to their satisfaction is on the applicants. Only the billing is done based on "fixed cost" and "time and material cost." Merely because the billing indicates that it is with reference to the man-hour, man-day, man-month of personnel deployed, the amounts are payable, the same cannot be treated as mere supply of manpower. 5. The learned Jt. CDR reiterated the findings and reaso....

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....he applicants and have right to delay the payment till the completion of the "deliverables" and even to reject payment if the work is not satisfactory. The personnel including the project Managers are on the payrolls of the applicant companies only. In view of the above, we hold that the applicants have made out prima facie case for waiver of pre-deposit and accordingly, we grant waiver of pre-dep....