2016 (12) TMI 1529

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the appellant Shri V.K. Kaushik, AC (AR) for the respondent Per: M.V. Ravindran This appeal is directed against Order-in-Original No. 57/KLG (57) COMMR/RGD/11-12 dated 29.03.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the services under the category of Manpower Recruitment or Supply Agency servi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nto the merits of the case, on perusal of one of the agreements attached in the appeal paper, we find that the said agreement indicates that service rendered by the appellant in respect of the Magnaflux testing and rectification of defects, the agreement also does not indicate that what all functions that needs to be undertaken by the appellant for holding him under the category of Manpower Recrui....