2008 (5) TMI 162

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....pellant. Mrs. Sudha Koka, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit Service Tax of Rs. 10,90,531/- under Manpower Recruitment Agency and Rs. 9,433/- under 'Consulting Engineer Service' besides equal penalty. They have been imposed with penalty of Rs. 1000/- under Section 77 and Rs. 100/- per day under Section 76. 2. Th....

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....cruit' as defined in Concise Oxford Dictionary 10th Edition and other terms of agreement to come to the conclusion that the employees were initially kept by the clients for a probation period and later taken as regular employees. Therefore, he has rejected the plea of the appellant being considered as a labour contractor. He has noted that the employees are not casual laborers on the rolls of the ....

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....ecruited finally in their company. Appellant does not have a relationship of principal to principal as claimed, They should pre-deposit the entire amount in the matter. 6. We have carefully considered the submissions. We are required to go through the terms of the agreement at the final stage. However, at this prima facie stage, it cannot be said that the appellants are not covered under the ca....