2019 (6) TMI 214

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.... the category of Manpower Recruitment or Supply Agency Services. Also the appellant did not discharge the Service Tax liability on the provident fund paid directly by M/s GHCL Ltd for the period from June, 2005 to December 2008. Accordingly, a Show Cause Notice was issued proposing demand of Service Tax under 'Manpower Recruitment service' which was culminated into adjudication order whereby demand of Service Tax amounting to Rs. 42,62,018/- and Rs. 7,58,894/- were confirmed along with demand of interest, penalty under section 76 and also imposed penalty under section 78. Being aggrieved by the Order in Original, the appellant filed the present appeal. 2. Ms. Priyanka Kalwani, Ld. Counsel appearing on behalf of the appellant submits that a....

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....r. He invited our attention to various clauses of the agreement and also the rate list wherein he pointed out that the services charges are based on quantity as well as number of persons. Therefore, the consideration is also on the basis of manpower. He further submits that the provident fund is also paid separately by the service recipient, which establishes that the appellants are providing manpower recruitment agency service. 4. We have carefully considered the submissions of both sides and perused the records. We find that to decide whether the service fall under manpower recruitment agency services or otherwise, it is necessary to go through the contract of the appellant with the service recipient M/s GHSL which is reproduced below: ....