TaxTMI 
TaxTMI 
2010 (5) TMI 326
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....ese two appeals are directed against the Orders-in-Appeal No. 168/2005-CE, dated 31-8-2005 and No. 169/2005-CE, dated 31-8-2005. 2. The relevant facts that arise for consideration are that the appellants provided services under the category of 'Security Agency Services' and 'Manpower Recruitment Agency Service' and did not take any registration and did not discharge the service tax liabili....
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....re not rendering any Manpower Recruitment Agency service. It is his submission that the appellants herein only issued receipts for enrolment of people for matrimonial alliances, which cannot be considered as Manpower Recruitment Agency service. He would submit that in order to justify their claim, they need the bill books which are under the safe custody of Central Excise Head Quarters, Preventive....
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.... as salary to the security guards. It is his submission that the salary is actually paid by MESCOM and appellants act as an agent only for disbursing the salary. It is the submission that for disbursement of salary, they get 5 per cent of the salary paid as commission and it is the submission that the appellants have discharged the service tax liability on the 5 per cent received as commission. &n....
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.... entire issue needs to be appreciated based upon the factual matrix as regards the contents of the agreement/works order issued by MESCOM. In the absence of the contents of the agreement, we are unable to make or record any findings on the issue. As regards the submissions made in respect of the Manpower Recruitment Agency, we are not able to record any finding as bill books, (wherein the appellan....