2016 (10) TMI 189

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....grieved by the order of the adjudicating authority on the ground that he has dropped the proceedings initiated by the show cause notice for the extended period, while the assessee is aggrieved by the order against confirmation of the demands by the adjudicating authority with interest and penalties imposed. The assessee has also filed a cross-objection against the appeal, both the appeals are disposed of by a common order. 3. The issue involved in this case in brief is that appellant assessee appeared to have been engaged in providing "Manpower Recruitment or Supply Agency Services" to M/s. Paranjape Auto Cast Pvt. Ltd, Satara and was receiving consideration for that activity. The appellant assessee is registered with the lower auth....

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.... amount passes through the appellant. He would submit, alternatively, that the role of the appellant, assuming is providing such services, would not fall under "Manpower Recruitment Services" as the appellant's services at the best, can be classifiable under "Business Support Services" for supervising the work undertaken by the new recruits. 5. Learned Departmental Representative on the other hand submits that the agreement entered into indicates that appellant had complete supervision over the work undertaken by the new recruits. He would submit that this amounts to "Manpower Recruitment or Supply Agency Services" as the board Circular No. B1/6/2005-TRU, dated 27-7-2005 is very clear, as also circular dated 19-4-2006 when service t....