https://www.taxtmi.com/caselaws?id=261272 Supplying models for advertising and for TV serials/films did not fall within the then-applicable definition of "Manpower Recruitment Agency" under the Finance Act, 1994, because that definition covered a commercial concern engaged in recruitment of manpower to a client. The later amended definition could not be applied to the earlier period, so the activity was not taxable under that head for the relevant years and the classification-based demand could not stand. The impugned order was therefore unsustainable and the appeal succeeded. en-us Wed, 03 Jun 2015 00:00:00 +0530 Wed, 28 Sep 2016 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261272 Supplying models for advertising and for TV serials/films did not fall within the then-applicable definition of "Manpower Recruitment Agency" under the Finance Act, 1994, because that definition covered a commercial concern engaged in recruitment of manpower to a client. The later amended definition could not be applied to the earlier period, so the activity was not taxable under that head for the relevant years and the classification-based demand could not stand. The impugned order was therefore unsustainable and the appeal succeeded. Case-Laws Service Tax Wed, 03 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261272