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2012 (11) TMI 642 - AT - Service TaxDemand of service tax – 100% EOU operating under STP Scheme – Demand under the category of “manpower recruitment and supply agency service” – Held that:- Appellants are involved in running projects and delivering developed software after testing and installing the same for use by the clients - entire responsibility of paying and supervising the manpower deployed for developing the software/undertaking the project is on the appellants and clients have a right to reject the software development and seek for modification - their activities as mere ‘manpower supply agency services’ may not be appropriate - stay granted.
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