2013 (11) TMI 96

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....i P.N. Sarvaiya, A.R. JUDGEMENT Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 71,52,916/- confirmed as service tax, interest thereof and penalties under various sections of Finance Act, 1994. 2. The above said amounts have arisen as tax liability on the ground that appellant having rendered services of Manpower Supply Agency Se....

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....tes the findings of the adjudicating authority. 5. On careful consideration of the submissions and perusal of the records and more specifically the agreement entered into between the appellant and his service recipient, we find that the said agreement is very clear which talks about the supply of labourer on contract basis from independent contractor. The said contract also talks about skilled,....