2017 (9) TMI 225

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....t Khabya, C.A. Present for the Respondent: Mr. Sanjay Jain, D.R. ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 25-04-2012 passed by the Commissioner (Appeals), Customs & Central Excise, Bhopal. 2. Brief facts of the case are that an intelligence was gathered by the Department that the appellant as a provider of "Man Power Recruitment or Supply Agen....

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....herein. 3. The ld. Consultant appearing for the appellant submitted that the appellant is a non-governmental organisation, working as charitable society and not as any commercial concern. He further submitted that the recipient of service i.e. Bhopal Sahakari Dugth Sangh Maryadit cannot be considered as client of the appellant, in order to fall under the purview taxable service defined under Se....

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....n". In the present case, it is a fact on record that the appellant had supplied the man power to its client namely, Bhopal Sahakari Dugth Sangh Maryadit under monitory consideration. Since the said recipient of service had engaged the services of the appellant for providing the man power for accomplishing its business purpose, such recipent should be termed as "client" for the purpose of the defin....

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....client provided that consideration towards the service includes service tax liability and burden of the same lies with the appellant. The service recipient in the disputed case had also confirmed the fact that the amount paid to the appellant was inclusive of Service Tax. Hence, it cannot be said that the appellant had not suppressed the material facts from the Department in disclosing the particu....