2012 (11) TMI 974

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..... extensively on the stay petition. 2. There is a demand of service tax under the category of 'Manpower Recruitment or Supply Agency Service' relating to the period 16/06/2005 to 31/03/2006. There is also a demand of differential service tax relating to the period 19/04/2006 to 30/09/2009 in respect of services under the category of 'Manpower Recruitment or Supply Agency Service' on the ground that .....

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..... they were working under the direct supervision of Project Managers working with the appellant and the intellectual property relating to the software developed continued to rest with them and if any right was to be passed on to the clients, the same was required to be specifically assigned to the clients subject to the conditions mentioned in the agreements. 3.2. In view of the above, no levy is a .....

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