2016 (12) TMI 666

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....Authorised Representative (AR) for the Respondent  [Order per: Sulekha Beevi, C.S.] The facts and contentions as put forth by the appellant are: The appeal is filed against the demand of differential service tax under the category of 'Manpower Recruitment or Supply Service' (MRSS). The issue arose on the legal point i.e. whether service tax is leviable on service charges collected by the a....

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.... matter, the adjudicating authority in his de nova order has deducted the value of the EPIC and ration cards and confirmed the demand on the balance amount figured in the P&L account of the appellant. 2. After hearing both sides we are of the view that appellant has not made of a prima facie case for full waiver of pre-deposit. We therefore direct to pre-deposit Rs. 6 lakhs. The pre-deposit so or....