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2010 (3) TMI 516 - AT - Service TaxManpower Recruitment or supply agency's services - Assessee entered into a biometric service agreement with pharmaceutical company in connection with Pfizer sponsored clinical studies on project specific basis. Work force was required to work under a project manager appointed by assessee. Pfizer had to provide assistance in selecting and recruiting suitable personnal. In second stage of project, assessee would be providing functional service to Pfizer relating to data management, bio-statistics etc. Held that - mere assistance of Pfizer in recruitment and imparting of specialized training for recruited personal could not be held against assessee's claim. Moreover, service required to be provided by assessee was in nature of information technology services as same related to data management and consequently assessee was not liable to pay service tax in respect of services provided by it to Pfizer under impugned contract.
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