2018 (2) TMI 398

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....i K.P. Muralidharan, AC (AR), for the Respondent. [Order]. - The short issue for consideration is whether appellant is liable to pay Service Tax under the category of 'Manpower Recruitment or Supply Agency Service' on the reimbursable expenses namely Wages, Bonus, ESI, Provident Fund, etc. 2. The appellant was engaged in providing Manpower to their clients and the said services becam....

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....ving at the taxable value. He relied upon the judgment in the case of 'Sangamitra Services Agency v. Commissioner of Central Excise - 2007 (8) S.T.R. 233 (Mad.)'. The 2^nd contention put forward by him is that the period involved is 16-6-2005 to 30-9-2005. The definition of MPR & S.A. services as it stood during the relevant period was not applicable to an individual engaged in providing s....