2017 (10) TMI 348

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....ner (AR) for the Respondent ORDER The appellant is aggrieved by the demand of service tax on 'Manpower Recruitment & Supply Agency Service'. 2.   On behalf of the appellant, learned counsel Ms. Sweta submitted that the appellant had appointed certain employees in their subsidiary company namely Aircel Cellular Ltd. (ACL). Even in the appointment letter, the appellant had made it clear....

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....lls Ltd. (supra). The relevant portion of the judgment is extracted as follows:- "5. It is true that in the present form, the definition of Manpower Supply Recruitment Agency is wide and would cover within its sweep range of activities provided therein. However, in the present case, such definition would not cover the activity of the respondent as rightly held by the Tribunal. To recall, the resp....

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....rvision or control of subsidiary company. All throughout he would be under the continuous control and direction of the company. 6. We have to examine the definition of Manpower Supply Recruitment Agency in background of such undisputable facts. The definition though provides that Manpower Recruitment Supply Agency means any commercial concern engaged in providing any services directly or indirect....