MANKESHWAR ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE applicant is seeking waiver of pre -deposit of Service tax of Rs. 91,83,978/ - along with interest and various penalties under the Finance Act, 1994, which have been confirmed against them under the category of "Manpower Recruitment or Supply Agency Services". The facts of the case are that the applicant entered into an agreement for cleaning of the premises of D.Y. Patil Hospital & Research Centre.

(2.) The Revenue is of the view that the said activity undertaken by the applicant falls under the category of Manpower Recruitment and Supply Agency Services, therefore, the impugned demands have been confirmed against the applicant.

(3.) HEARD the ld. Counsel and pursed the agreement between the parties.