2014 (5) TMI 500

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...., for the Respondent. ORDER The Revenue has made a case against the appellant that they provided service of recruitment of temporary contract labour unskilled, semi-skilled and skilled to Rajasthan Public Service Commission, Ajmer and Service Tax is payable on consideration received for such services rendered during the period October, 2004 to September, 2006. 2. The Counsel for the ....

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....ohapatra v. CCE - 2011 (21) S.T.R. 559 (Tribunal). There have been a few Circulars of C.B.E. & C. also to that effect. One such Circular is 62/11/2003-S.T., dated 21-8-2003 (para 1.3). Therefore, any demand prior to the date of 1-5-2006 is not sustainable. 4. The Counsel further submits that benefit of Notification No. 6/2005-S.T., dated 1-3-2005 providing exemption to services rendered by....

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....s extended for the first time by the order of Commissioner (Appeals) and he has paid 25% of the tax demand within 30 days of receipt of the order of Commissioner (Appeals) and therefore, no further amounts are due from them. 7. The learned AR for Revenue reiterates the arguments given in the impugned order but he is not able to bring out any facts or legal argument to counter the arguments....