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2015 (7) TMI 233 - CESTAT MUMBAI

2015 (7) TMI 233 - CESTAT MUMBAI - 2016 (42) S.T.R. 917 (Tri. - Mumbai) - Manpower 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 are .....

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alf of the appellant nor there is any request for adjournment. On perusal of the records, we find that issue lies in a narrow compass. Accordingly, we take up the appeal for disposal in the absence of represention from the appellant. 3. The issue involved in this case is regarding the service tax liability on the appellant on an amount received by them for supply of models for advertising purposes or actors for TV serials/films would be covered under the head "Manpower Recruitment Agency&qu .....

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uitment Agency is as under:- "Clause (56) of section 65 of the Finance Act, 1994 read as follows:- Manpower Recruitment Agency means any commercial concern engaged in providing any service, directly or indirectly in any manner for recruitment of manpower to client." And the taxable service as given under sub-clause (k) of clause (90) of section 65 of the Finance Act, 1994 read as under:- "Any service provided to a client, by a Manpower Recruitment Agency in relation to the recruit .....

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