2013 (11) TMI 1405

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....ant has not discharged the service tax liability on the entire amounts received by them will providing services of Man Power Recruitment Agency services. 2. Ld. counsel appearing on behalf of the appellant would take us through the impugned order-in-original and allegation made in show-cause-notice. It is his submission that the appellant herein had in fact discharged the service tax liability on the amount of service charges levied by them on the service recipient the explaining facts of the appellant in appeal, ld counsel submits that appellant undertakes services of cleaning work, loading and unloading work and other work which are actually agreed with their clients. It is his submission that the appellant is paid by the service recipie....

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....cannot be excluded for discharge of service tax liability amount. 3. Ld. departmental representative on the other hand would submit that the invoices which were produced by the appellant before the lower authorities and before the tribunal also do not indicate that the appellant has received the amount towards the wages. It is his submissions that entire case of the revenue is based upon the balancesheet of the appellant wherein total amounts received by him are shown as income. It is also his submission that the persons who are engaged by the appellant were his own persons and services which were of man power recruitment services. 4. We have considered the submissions made at length by both sides and perused the records. On perusal of th....