2011 (4) TMI 912

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..... records and the legal submissions made by the assessee. Direct both the parties involved to pre-deposit an amount of Rs.60,00,000/- individually within a period of eight weeks from today and report compliance - 2358 and 2359/2010 - 326 & 327/2011 - Dated:- 8-4-2011 - P Karthikeyan, M V Ravindran, JJ. For Appellant : Shri Anil Kumar B, Adv. For Respondent : Shri D P Nagendra Kumar, .....

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..... ating authority has confirmed the demand coming to a conclusion that the services rendered would fall under the category of Manpower recruitment or supply agency. The learned counsel would submit that the adjudicating authority has entirely confirmed the demand under Manpower recruitment or supply agency, while the appellants are providing various other services like cleaning services, cargo handl .....

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..... eading 'Manpower Recruitment or Supply Agency'. 5. We have carefully considered the submissions made by both sides and perused the records. 6. On a careful consideration of the submissions made, we find that the issue in these cases is whether the appellants are providing 'Manpower recruitment or supply agency' or not, an issue in our view, is an arguable one. We find that the learned Commissi .....

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