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TMI Blog2012 (7) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... of actual and applicant is not retaining any amount out of the cost recovered from the hotels run by subsidiary/associate companies - applicants are not running any manpower recruitment or supply agency as they are managing hotels and some employees were sent to other hotels managed by the subsidiaries/associate companies - strong case for waiver of pre-deposit of the dues - in favour of assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicants were sent on deputation to hotels owned and managed by subsidiaries/associate companies. The contention is that in such situation, the subsidiaries/associate companies reimburse actual expenses to the applicants, there is no service provided by the applicants. It is also submitted by the applicants that the applicants are recovering salary and other costs of the employees who were sent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cruitment or supply agency service. For ready reference, the provision of Section 65(68) of Finance Act, 1994 is reproduced below:- "Section 65 (68) 'manpower recruitment or supply agency' means any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to a client." The definition of 'taxable service' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered from the hotels run by subsidiary/associate companies. As per the definition of 'taxable service' as provided under Finance Act, 1994, 'taxable service' means any service provided to any client, by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower. The applicants are not running any manpower recruitment or supply agency. The applicants are managing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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