(1.) THIS application is for waiver of pre -deposit of Rs. 5,33,309/ - along with interest and penalties imposed under Sections 76, 77 and 78 of the Finance Act. The duty demand has been confirmed by the original adjudicating authority and upheld by the Commissioner (Appeals) on the ground that the appellants are providing services of "Manpower Recruitment or Supply Agency" in terms of Section 65(105)(k) of the Finance Act, 1994. Heard both the sides.
(2.) ON going through the contract of the appellant with IOC, it is found that their contract is for stacking, shifting, destacking, purging, cold repair, etc., of LPG cylinders not for manpower and the rates for the services are per 14.2 Kg./19 Kgs./5 Kg. cylinder handled/repair, etc. We are, therefore, of the prima facie view that the services provided by the appellant are not the services relating to Manpower Recruitment or Supply Agency. In view of the above, the requirement of pre -deposit of Service Tax demand, interest and penalty is waived for hearing of the appeal and recovery thereof is stayed till the disposal of the appeal.