2009 (9) TMI 386

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..... Sudha Koka for the Respondent. ORDER P. Karthikeyan, Technical Member - This appeal filed by Shri K. Damodarareddy ('KDR' for short) seeks to vacate the demand of service tax of Rs. 20,90,772 under the head "Manpower recruitment and supply agency" services found to have been rendered by it during the period 16-6-2005 to 31-8-2006, applicable interest on the service tax demanded and the penalti....

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....cruitment or supply agency" with effect from 16-6-2005 meant "any commercial concern engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower temporarily or otherwise, to a client. As per the same section, "manpower recruitment or supply agency" with effect from 1-5-2006 meant "any person engaged in providing any service, directly or indirectly,....

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....ded and service tax liability quantified correctly. Assessee had paid service tax and education cess involved before the issue of show-cause notice and hence penalty and interest could not have been levied. The matter required to be remanded. 6. We have heard both sides. We find that the appellant had carried out the activities of loading of cement bags into wagons, spillage cleaning, stenciling,....