2018 (8) TMI 245

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....itching, loading and unloading major textile articles. It was further noticed that the appellant, for such temporary supply of man power, received amounts which were accounted in the balance sheet. Further it was noticed that certain amounts were also received by the appellant by way of reimbursement of the expenses on account of travelling etc. The Department came to the conclusion that the appellant is liable to pay Service Tax on such consideration received under the category of 'Man Power Recruitment and Supply Agency Service'. Accordingly, Show Cause Notice was issued and the concurrent finding of the both the authorities below are that Service Tax is liable to be paid along with interest and penalties. Aggrieved by the Order-in-Appeal....

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.... 5. After hearing both sides and perusal of record we note that the appellant has been supplying temporary labour to various companies such as M/s Relogistic India Pvt. Ltd. The consideration accounted in the balance sheet is towards supply of said temporary man power 6. The definition of taxable Service under Section 65(105)(k) and the definition of "Manpower Recruitment of Supply Agency" under Section 65(68) are extracted as under. Section 65(68) of the Finance Act, 1994 "manpower recruitment or supply agency" means any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to any other person; Section 65(105)(k) of the Finance Act, 1994"Taxabl....