2018 (10) TMI 554

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....lant. Shri Dass Thavanam, Superintendent /AR for the Respondent. ORDER Per: M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. 73/2009 (H-II) S.Tax, dated 26.10.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the appellant during the period May 2006 to October 2007 had not discharged the service tax liability on t....

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....ct TB Control Society, was only reimbursement of the expenses incurred by them and cannot be considered as supply of manpower and recruitment agency services under which the Revenue wants to charge the service tax liability. It is his further submission that the appellant being a non governmental organisation and non profit organisation, is only given an amount to meet the expenses towards salary ....

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....as of work, supervise and monitor the performance of the individuals for implementation of various programmes under Revised National Tuberculosis Control Programme. 6. On careful consideration of the submissions made, we find that the lower authorities are seeking to tax the amount received by the appellant from District TB Society of Ranga Reddy District under the category of "Manpower Recruit....