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2017 (1) TMI 380 - AT - Service TaxManpower service - demand during the period 17/05/2004 to 02/03/2007 - The main submission of the appellant is that prior to 16/06/2005, as per the definition of manpower service under Section 16/06/2005, as per the definition of manpower service under Section 65 (68) of the Finance Act, 1994, only manpower recruitment was taxable and not manpower supply - Held that: - Having perused the definition of the Section 65 (68) before and after the date of 16/06/2005 we hold that Since, the activity undertaken by them is in the nature of supply of manpower, the same cannot be charged to service tax upto 16/06/2005. For the year 2005-2006, the appellant is liable for payment of service tax for the consideration received for supplying manpower after 16/06/2005. Benefit of N/N. 6/2005-ST dated 01/03/2005 which exempts taxable services of aggregate value not exceeding ₹ 4 lakhs in a financial year from service tax - Held that: - Having gone through the notification, we find the appellant is eligible for the benefit of the notification and would be liable for payment only for any amount of taxable service rendered over and above the same. Appeal allowed - decided partly in favor of appellant.
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