2014 (7) TMI 116

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....llant : Shri S D Pradhan, Consultant For the Respondent: Shri S Dewalvar, Addl. Comm (AR) JUDGEMENT Per: Ashok Jindal: The appellants are in appeals against the impugned orders wherein service tax demand under the category of Manpower Recruitment Service has been confirmed against the appellants. As the common issue involved in both appeals and the facts are also same, therefore both a....

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....ir own but they does not fall under the category of Manpower Recruitment Service as held by the Tribunal in the case of Jubliant Industries Ltd. 2013 (31) STR 181 (Tri-Del) and Ritesh Enterprises 2010 (18) STR 17 (Tri-Bang). Therefore he prays that impugned order be set aside and appeals be allowed. 4. On the other hand, ld. AR strongly opposed the contention of the appellants and submits that ....