2014 (12) TMI 1044

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....R. I.P. LAL , JJ. For The Appellant. Debasish Nandy For The Respondent. K. Choudhury ORDER Dr. D.M. Misra, Judicial Member - This is an Application seeking waiver of pre-deposit of Service Tax of Rs. 20.10 Lakhs and penalty of Rs. 21.05 Lakhs imposed under various provisions of Finance Act, 1994. 2. The Ld. Advocate for the Applicant submits that the Applicant had been functioning a....

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....y is very bad and they cannot afford to deposit the confirmed amount, However, with instruction, he offers to make a deposit of Rs. 2.00 Lakhs. 3. The Ld.A.R. for the Revenue reiterated the findings of the Ld. Commissioner(Appeals). 4. Prima facie we find that the Applicant had rendered services under the category of manpower recruitment or supply agency services. However, keeping in view th....