2015 (10) TMI 2101

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..... pondent : Mrs. Suchitra Sharma, A.R. ORDER Per Justice G. Raghuram: The appeal is preferred against the order dated 22.7.2013 passed by the ld. Commissioner (Appeals), Raipur confirming service tax demand of Rs. 3,46,947/- apart from interest and penalty as assed by the primary adjudication authority, vide the impugned order dated  28.3.2013. The appellant received consideration from M/s S .....

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..... . C.C.E., Mangalore - 2010 (1) STR 370, CESTAT; Ritesh Enterprises v. C.C.E., Bangalore - 2010 (18) STR 17 (Tri-Bang.) and S.S. Associates v. C.C.E., Bangalore - 2010 (19) STR 438 (Tri-Bang.), the activity in issue does not fall within the ambit of the Manpower Recruitment or Supply Agency service. 3. In the light of the law declared, the impugned order is unsustainable and is set aside. The appe .....

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