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2015 (7) TMI 233 - AT - Service TaxManpower Recruitment Agency - service rendered by the appellant of supplying models for advertising purposes and catering for TV serials/films - Held that:- Appellant is only supplying models for advertising of products or TV serials/films and to other modelling agency. If that be so, in our considered view, the definition of Manpower Recruitment Agency during the period 2001-02 and 2002-03 would not cover the services arendered by the appellant of supplying models. - impugned order is unsustainable and liable to be set aside - Decided in favour of assessee.
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