TMI Blog2014 (9) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... ce found between the figures in their ST-3 returns and their balance sheet without mentioning for which taxable service the demand is confirmed. - stay granted on this issue. Implementation of the development programme aimed at training rural BPL youths - Held that:- Aim of the said skill development programme is training, skill development and capacity building of the rural poor to enhance their employability or capacity for self-employment. Indeed, it is similar to what the Govt. run Industrial Training Institutes (ITIs) do. Looking at the definition of Manpower Recruitment Supply or Agency, prima facie appellants cannot fall thereunder and consequently they cannot be held to have provided manpower recruitment and supply service. - sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed on the ground that International Financial Corporation is not notified as international agency to which rendering of service is exempt from service tax. (iii) A demand of ₹ 23,44,07,478/- has been confirmed on the ground that the payments received under the Swarnjayanti Gram Swarojgar Yogna (SGSY) was in respect of providing Manpower Supply Service. (iv) A demand of ₹ 71,734/- is confirmed on account of payment made in foreign exchange to the foreign service providers. Each of these components of demands are taken up for discussion with a view to ascertaining the extent, if any, to which grant of stay is reasonable in the given circumstances. 3. Regarding component (i) of the demand amounting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omponent. 5(i). Coming to the third (and major) component of ₹ 23,44,07,478/-, the appellants have contended that the service tax has been demanded on the amount received by them for the implementation of the development programme aimed at training rural BPL youths in areas of textile, leather and pharma industries, under the Swarnjayanti Gram Swarojgar Yogna of the Ministry of Rural Development where 75% of the cost is contributed by the Ministry of Rural Development and 25% of cost is contributed by various industries and others. The appellants have contended that the services rendered with regard to implementation of the said programme cannot come under the Manpower Supply Service. In this regard, it is useful to quote the defin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered under the category of Manpower Recruitment or Supply Agency Service which calls for staying the recovery of this component of the impugned demand. 6. As regards the prima facie sustainability of the iv component of the demand amounting to a relatively paltry sum of ₹ 71,734/- on account of payment made in foreign exchange to the foreign service provider, no discussion is needed as the appellants are not contesting the same and actually claim to have paid it. 7. In view of the foregoing, we order pre-deposit of ₹ 4,01,745/- along with proportionate interest within four weeks. Compliance is to be reported by 9.10.2014. Subject to the said pre-deposit and compliance, the recovery of the remaining amount of impugned d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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