WE HELP Vs. COMMISSIONER OF CENTRAL EXCISE, MANGALORE

JUDGEMENT

(1.) JEEVAN J. Neeralgi, learned counsel is directed to take notice for the respondent. The appeal is filed challenging the order passed by the Tribunal rejecting the application filed by the appellant for waiver of the pre -deposit in filing the appeal under Section 35F of the Central Excise Act, 1944.

(2.) THE appellant was supplying manpower to MESCOM and they were claiming 5% as the service charges. The dispute was, whether the amount paid by the MESCOM is to be treated as service charges or only that 596 claimed by the appellant is to be treated as service charges. The authorities were of the view that, he has to pay service tax to the entire amount as it is not paid nearly for five years. Aggrieved by the said order, the appellant preferred an appeal.

(3.) WE have heard the learned counsel appearing for both the parties.