2013 (10) TMI 821

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....vices rendered by them. Investigation into the matter revealed that they were supplying qualified/skilled employees to the group company and received amounts against such service. W.e.f. 16.06.05, the definition of 'Manpower Recruitment Agency' means any commercial concern engaged in providing any service directly or indirectly, in any manner for recruitment of manpower or supply of manpower. Therefore, the activity carried out by the appellant is covered under the category of Manpower recruitment & supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise in any manner as defined under Section 65(105)(k) of the Finance Act, 1994. After recording statements of various persons, show-cause-notice was issued ....

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....ngaged in supply of man power. He would submit that the issue is no more resintegra as Division Bench of the Tribunal in the case of the M/s. Paramount Communication Ltd. Vs. Commissioner of Central Excise, Jaipur [2013-TIOL-37-CESTAT-DEL] was considering an identical issue. 4. Ld. departmental representative on the other hand would submit that the appellant herein is supplier of Manpower to various other group companies; skilled Manpower is given by the appellant for working in such group companies. It is his submission that for such work done by the said employees, appellant is charging their group companies some amounts which is nothing to consideration for supply of Manpower. He would also submit that there is no power of charging se....

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....finition, it is to be noted that service tax liability is on a commercial concern engaged in providing any service, which is recruitment or the supply of man power. As has been already recorded earlier the appellant herein is a composite textile mill and is not a commercial concern it engaged in primarily in recruitment or supply of man power. 10. Our these views are fortified by the decision in co-ordinate bench in the case of M/s. Paramount Communication Ltd.(supra) we reproduce the said findings:-    "The present appellant is a manufacturer of excisable goods and is not engaged in the business of supply of manpower, though they were sharing the services of some of the office personnel with their sister concern. Here there....