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TMI Blog2015 (7) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, Addl. Comm. (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal no. SB(54)54/STC/2009 dated 13.08.2009. 2. None appeared on behalf of the appellant nor there is any request for adjournment. On perusal of the records, we find that issue lies in a narrow compass. Accordingly, we take up the appeal for disposal in the absence of represention from the appellant. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 65 of the Finance Act, 1994 read as follows:- Manpower Recruitment Agency means any commercial concern engaged in providing any service, directly or indirectly in any manner for recruitment of manpower to client." And the taxable service as given under sub-clause (k) of clause (90) of section 65 of the Finance Act, 1994 read as under:- "Any service provided to a client, by a Manpower R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s/films and to other modelling agency. If that be so, in our considered view, the definition of Manpower Recruitment Agency during the period 2001-02 and 2002-03 would not cover the services arendered by the appellant of supplying models. 8. This view of ours is fortified by the judgment of the Tribunal in Gyarasi Lal & Co. [2009] 19 STT 228[ND-CESTAT] and CST vs. Azur Cyber P. Ltd. [2009] 20 STT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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