2012 (7) TMI 744

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....lika Joshi, Advs. For Respondent: Shri Amrish Jain, AR Per: S S Kang: Heard both sides. The applicants filed this application for waiver of service tax of Rs.1,01,25,811/-, interest and penalty. The demand is for the period 8th April 2007 to September2008 on the ground that the applicants provided taxable service of man-power recruitment or supply agency. 2. The contention of the appli....

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....ower to other units on cost recovery basis and the employees remain on the role of the applicants and they were only sent on deputation to other unit i.e. hotels of subsidiaries/associate companies. As the applicants were supplying their man-power to other hotels which are run by the subsidiaries/associate companies, therefore, the applicants are provider of taxable service of supply of man-power ....

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....herwise, in any manner. Explanation - For the removal of doubts, it is hereby declared that for the purpose of this sub-clause, recruitment or supply of manpower includes services in relation to pre-recruitment screening, verification of the credentials and antecedents of the candidate and authenticity of documents submitted by the candidate." In the present case, we find that the applicants....