2007 (2) TMI 88

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.... 2. The appellant had "man power supply" contracts with JNVU, Jodhpur and some other parties. The appellant paid service tax on the amount received for the said supplies of man power. The tax was payable during that period (Feb., 01 to March, 02) in respect of 'Manpower Recruitment Agency Services'. 3. Subsequently, the refund of tax paid was claimed by contending that the appellant had not ....

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....uitment. The agreement dated 27-1-2001 with the University at Jodhpur stated that the appellant's "rates to provide the staff have been approved". It is seen from the rate that the rate is minimum wage + 1.9% of the total amount as service charges. Thus, it is clear that the supply was of man power and not for 'recruiting' persons for the University. In fact the appellant had no authority to carry....