2014 (10) TMI 607

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..... N. Jagdish, A.R. ORDER Per B.S.V. MURTHY Appellants are engaged in providing 'manpower recruitment and supply agency's service'. As per the requirement of Karnataka State Government, the appellants provided teachers for schools. According to the conditions of the order issued by the State Government, honorarium fixed for teachers and principals was to be paid by the appellants and the appell....

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.... teachers/principals was fixed by the State Government and the appellants were getting only 10% and the appellant has to be treated as an agent of the State Government and therefore, not liable to pay service tax. 3. The issue involved requires consideration of the contract, decisions relating to reimbursement of expenses of various High Courts and Tribunals, definition of 'manpower supply servic....