2014 (5) TMI 500

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..... venue has made a case against the appellant that they provided service of recruitment of temporary contract labour unskilled, semi-skilled and skilled to Rajasthan Public Service Commission, Ajmer and Service Tax is payable on consideration received for such services rendered during the period October, 2004 to September, 2006. 2. The Counsel for the appellants submits that prior to 16-6-2005 .....

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..... unal). There have been a few Circulars of C.B.E. & C. also to that effect. One such Circular is 62/11/2003-S.T., dated 21-8-2003 (para 1.3). Therefore, any demand prior to the date of 1-5-2006 is not sustainable. 4. The Counsel further submits that benefit of Notification No. 6/2005-S.T., dated 1-3-2005 providing exemption to services rendered by small units should be extended to them for th .....

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..... issioner (Appeals) and he has paid 25% of the tax demand within 30 days of receipt of the order of Commissioner (Appeals) and therefore, no further amounts are due from them. 7. The learned AR for Revenue reiterates the arguments given in the impugned order but he is not able to bring out any facts or legal argument to counter the arguments of appellant. 8. Therefore, the appeal is par .....

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