2015 (7) TMI 233

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..... ing 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. - impugned order is unsustainable and liable to be set aside - Decided in favour of assessee. - Appeal No. ST/261/09-Mum - Final Order No. A/1676/2015-WZB/STB - Dated:- 3-6-2015 - M V R .....

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..... the period 2001-02 and 2002-03. The adjudicating authority as well as the first appellat authority have held that the service rendered by the appellant of supplying models for advertising purposes and catering for TV serials/films would be covered under the said services and liable for tax. 4. We have heard the ld. Departmental Representative and perused the records. 5. On perusal of the rec .....

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..... n providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to client. 6. The first appellate authority has come to a conclusion that though prima facie the appellant's services would not fall under Manpower Recruitment Agency as it was during the relevant period but relied upon the trade notice issued by the Mumbai-I Comm .....

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