2008 (1) TMI 919

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....PRESIDENT AND K.K. AGARWAL, TECHNICAL MEMBER M.H. Patil for the Applicant. Pramod Kumar for the Respondent. ORDER Ms. Jyoti Balasundaram, Vice President. - We have heard both sides on the application for waiver of pre-deposit of service tax amount of Rs. 3,44,025 covering the period from March, 2003 to July, 2006 and penalty of Rs. 25,000. 2. Service tax has been levied upon the ....

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....ng any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to a client." Therefore, prima facie, it would appear that after 16-6-2005, the loaning of staff by the applicant to M/s. Bajaj Organics Limited would come within the definition of "manpower recruitment or supply agency". However, we find that by an order dated 11-12-2006 the Comm....