TMI Blog2018 (5) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Commissioner of Service Tax Vs. Arvind Mills Limited [2014 (4) TMI 132 - GUJARAT HIGH COURT], where it was held that The definition though provides that Manpower Recruitment Supply Agency means any commercial concern engaged in providing any services directly or indirectly in any manner for recruitment or supply of manpower temporarily or otherwise to a client, in the present case, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant was providing staff to their different related companies and was recovering certain amount of salary from them, the Revenue, therefore, felt that the appellant was providing service in the category of Manpower Recruitment or Supply Agency to their group Companies. Accordingly, the SCN was issued, which was adjudicated, resulting in confirmation of demand of ₹ 12,81,049/-, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment has been followed by this Tribunal, in this case of Spirax Marshall P. Limited Vs. Commissioner of Central Excise, Pune-I- 2016 (44) STR 310 (Tri.Mumbai). 3. Ld. AR for the Revenue reiterated the findings of Ld. Commissioner (Appeals). 4. After the hearing both the sides perused the records we find that the issue in the present appeals is whether the Appellant is liable to pay servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present case, the respondent cannot be said to be a commercial concern engaged in providing such specified services to a client. It is true that the definition is wide and would include any such activity where it is carried out either directly or indirectly supplying recruitment or manpower temporarily or otherwise. However, fundamentally recruitment of the agency being a commercial concern enga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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