2016 (6) TMI 321

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.... Shri A.B. Kulgod, Asstt. Commissioner (AR) for the respondent ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No: YDB/11/2011 dated 23/12/2011 passed by the Commissioner of Central Excise (Appeals  IV), Mumbai Zone  I. 2. Heard both the sides and perused the records. 3. The issue in the case in hand is regarding taxability of the amount collected by the ap....

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....e res integra as Tribunal in the case of Motilal Nehru National Institute of Technology v. Commissioner of Central Excise & Service Tax, Allahabad 2015 (40) STR 375 (Tri. Del.) on an identical issue, set aside the demand and held in favour of the assessee. 4. On perusal of the records and the case law cited, we find that the issue is no more res integra. The facts are not much in dispute as the d....

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....tion to the recruitment or supply of manpower, temporarily or otherwise, in any manner. 6. From the definition and the enumeration of this activity as a taxable service, it is clear that what is taxable is the rendition of any service towards recruitment or supply or manpower, temporarily or otherwise to a client. The recipient of this service is a client who receives services in the nature of r....