2014 (9) TMI 115

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..... BHEL Complex Cooperative Labour Contract Society Ltd., Trichy for shifting and stacking of the coal from the railway wagon within the specified places of M/s. BHEL. There is a demand of tax of Rs. 18,87,315/- along with interest and penalty for the period 2007 - 08 to 2009 - 10 under the category 'Manpower Recruitment or Supply Agency Service'. 2. After hearing both sides and on perusal of the ....

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..../s. BHEL Complex Cooperative Labour Contract Society Ltd., Trichy paid the tax under 'Manpower Recruitment or Supply Agency Service'. 3. The definition of 'Manpower Recruitment or Supply Agency Service' means 'any person engaged in providing any service directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to any other person'. In the present case,....