2014 (1) TMI 1152

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...., A.R. JUDGEMENT Per P.G. Chacko This application filed by the appellant seeks waiver and stay against the impugned demands which include an amount of Rs. 2.06 crores demanded under the Head 'manpower recruitment or supply agency service' for the period from 16.06.2005 to 31.03.2010. After perusing the records and hearing both sides, we have found a case fit for remand and therefore, afte....

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..... This payment was made in installments during 2007-2009. The tax liability in this behalf is not in dispute, but no interest on tax was paid by the appellant. Against the rest of the demand of service tax, the learned counsel for the appellant has claimed prima facie case by submitting that the terms and conditions of the aforesaid agreements do not disclose any 'manpower recruitment or supply ag....

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.... 3. However, at the present stage, we cannot overlook the fact that the appellant did not pay interest on the service tax and education cesses paid on the retainer fees even though the tax liability was not disputed. It further appears that, to the extent of non-dispute of such tax liability, the appellant has a penal liability also. We are of the view that the appellant should predeposit an amo....