2017 (1) TMI 380

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.... appellant. Shri Ranjan Khanna, Authorized Representative (DR) - for the Respondent. Per. V. Padmanabhan :- The present appeal is directed against the order-in-appeal dated 16/02/2012 passed by the Commissioner (Appeals), Jaipur. The appellant is engaged as a labour contractor and supplies manpower to work as cleaners, drivers, computer operator etc. The dispute pertains to the activities....

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....wer service under Section 16/06/2005, as per the definition of manpower service under Section 65 (68) of the Finance Act, 1994, only manpower recruitment was taxable and not manpower supply. The definition has been amended w.e.f. 16/6/2005, bringing the supply of manpower also within its purview. According the demand for the period 2004-2005 is not sustainable. They have further submitted that the....

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....nt, CBEC has clarified, vide their clarification dated 27/07/2005, that the Section 65 (68) has been amended to include the manpower supply agencies. The claim of the appellant is that for the period prior to this date, the supply of manpower undertaken by them to the Bikaner university cannot be charged to service tax. Having perused the definition of the Section 65 (68) before and after the date....

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....er and above the same. 7. The service tax liability for 2006-2007 stands admitted by the appellant. They have also made pre-deposit to the extent of Rs. 80,000/- as a consideration for hearing of their present appeal before the Tribunal. We hereby confirm the admitted liability for the year 2006-2007. The appellant will also be liable for payment of interest for the delayed payment of service t....