2012 (7) TMI 499

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....missioner (AR) Per: Ashok Jindal: This stay application is directed against the demand of service tax of Rs.3,86,10,642/- along with interest and various penalties imposed against the applicant under the category of Manpower Recruitment and Supply Agency Service for the period 16.06.2005 to 31.5.2009. 2. Heard both sides. 3. Shri Bharat Raichandani, learned Counsel for the applicant su....

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....aid by M/s. FACOR and the applicant will disburse to the respective employees. The department is demanding the service tax of this reimbursement made by M/s. FACOR to the applicant. For that the learned Advocate submits that as the applicants receive no consideration for undertaking the aforesaid activity, they are not liable to pay service tax. 4. On perusal of the records, we find that prima ....