2018 (2) TMI 398

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..... the Respondent. [Order]. - The short issue for consideration is whether appellant is liable to pay Service Tax under the category of 'Manpower Recruitment or Supply Agency Service' on the reimbursable expenses namely Wages, Bonus, ESI, Provident Fund, etc. 2. The appellant was engaged in providing Manpower to their clients and the said services became taxable with effect from 16-6-2005. .....

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..... on the judgment in the case of 'Sangamitra Services Agency v. Commissioner of Central Excise - 2007 (8) S.T.R. 233 (Mad.)'. The 2nd contention put forward by him is that the period involved is 16-6-2005 to 30-9-2005. The definition of MPR & S.A. services as it stood during the relevant period was not applicable to an individual engaged in providing such service as the definition used the w .....

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..... was substituted by the words 'any person' only with effect from 1-5-2006. The period involved being prior to 1-5-2006 the appellant succeeds on this ground. The second contention whether reimbursable expenses are includible in taxable value is settled by the judgment in the case of Sangamitra Services Agency (supra). From the above discussions the demand is unsustainable. The impugned ord .....

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