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TMI Blog2011 (5) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... the Board's Circular F. No. B1/4/2006-TRU dated 19.4.2006 has categorically clarified that if the service provider acts as an pure agent, he can claim the expenditure incurred by him as reimbursable expenditure - It is the submission that the concept of a 'pure agent' would not include the contractor for supply of labour, and in this case appellant is only a contractor, as can be seen from the agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/- + interest Rs.200/- per day or 2% per month u/s 76 and Rs.1000/- u/s 77 of Act Apr 2008 To Mar 2009 2. Heard both sides and perused the records. 3. It is seen from the records that the above demands have been confirmed for two different periods, i.e. from November 2005 to March 2008 and from April 2008 to March 2009 under the category of "Manpower Recruitment or Supply Agency". The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case appellant is only a contractor, as can be seen from the agreements. 5. On a careful consideration of the submissions made by both sides, we find that in Paragraph 29 of the Order-in-Original, the adjudicating authority has examined the contract entered into by the appellant with M/s Hindustan Newsprint Ltd. The findings recorded indicates that the contract was for supply of manpower and it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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