2012 (6) TMI 693

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..... mployees of the M/s P and the applicants are not liable to pay service tax on same, however tax on commission received is paid - Held that:- Since applicant is receiving commission on monthly salary, the applicants are covered under ‘Manpower Recruitment and Supply Agency Services'. Therefore, applicant has failed to make out a case for 100% waiver of pre-deposit of the demand. Accordingly, applic .....

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..... et only the commission. On this commission, they paid the service tax regularly. Therefore, the persons who were supplied by the applicant are the employees of the M/s Paranjape Auto Cast Pvt. Ltd. and the applicants are not liable to pay service tax. 2. Heard the learned Counsel. 3. Prima facie we are of the view that if the applicant is receiving commission on monthly salary, the applicants .....

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