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TMI Blog2011 (8) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee. - ST/284-285 of 2007, 286-287 of 2007, & 288-289 of 2007 - - - Dated:- 10-8-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. Appearance: Appeared for Appellant : Shri B.L. Narasimhan, Advocate with Shri S. Vasudev, Advocate Appeared for Respondent : Shri R.K. Gupta, SDR Per Mathew John: Six appeals are being decided in this proceeding. There are three different Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T/285/07 April, 2004-September, 2004 25.2.2005 2,69,775 Sec:76: 1,62,160 Sec.78: 5,39,550 Sec.76: 2,69,775 R.R. Construction ST/286/07 December, 2003-March 2004 28.9.2004 1,84,850 Sec.78: 3,69,700 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellants should have paid Service Tax for the earlier period also under the category for 'Manpower Recruitment Agency'. The Appellants submitted that the persons who were placed at the disposal of M/s BHEL for carrying out their work continued to be on the pay roll of the Appellants and they were actually responsible for paying them. The manpower supplied to M/s BHEL were never taken on the est ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abour to M/s BHEL as per their demand and such activity is covered under 'Manpower Recruitment Agency' for the purpose of levy of Service Tax. It is also argued that M/s BHEL was the principal employer and the workers were working under the supervision of BHEL as per their directions and, therefore, the manpower was recruited for work in BHEL and used for carrying out work of BHEL. The ld. DR also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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