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2009 (1) TMI 204 - AT - Service TaxManpower recruitment or supply agency service – collection of registration fees of Rs. 100 and refundable deposit of Rs. 30000 from the applicant - There was only dispute with regard to the valuation. The appellants furnished certain details with regard to the refund of amounts to candidates. The said information was not accepted by the Commissioner (Appeals) in the absence of proper evidence. However, before the Tribunal, the learned Advocate argued that a question of law is also involved in this appeal. According to him, the appellants conduct interview of candidate on behalf of certain foreign organizations or companies. Therefore, the appellant companies are actually their clients and not the candidates who have paid registration fee of Rs.100/- (Rupees One hundred only) and refundable deposit of Rs. 300,000/- (Rupees Three lakhs only) – matter remanded to determine certain issues as per order.
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