2008 (4) TMI 282

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.... Sameer Chitkara, SDR, for the Appellant. Shri S.J. Vyas, Advocate, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - The Revenue has filed this appeal and the issue is whether services being provided by the respondents could be charged to service tax prior to 16-6-2005 under the head 'Manpower Recruitment Agency Services' 2. The facts leading to the case are that on scrutiny ....

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.... any commercial concern engaged in providing any service, directly or indirectly, in any manner for recruitment of manpower to a client" and after 16-6-2005, it read as "manpower recruitment agency means any commercial concern engaged in providing any service, directly or indirectly, in any manner for recruitment of manpower or supply of manpower, temporarily or otherwise to a client" 4. Accord....