9911796707
TMI Blog2007 (2) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... r supply" contracts with JNVU, Jodhpur and some other parties. The appellant paid service tax on the amount received for the said supplies of man power. The tax was payable during that period (Feb., 01 to March, 02) in respect of 'Manpower Recruitment Agency Services'. 3. Subsequently, the refund of tax paid was claimed by contending that the appellant had not carried out any "recruitment service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the University at Jodhpur stated that the appellant's "rates to provide the staff have been approved". It is seen from the rate that the rate is minimum wage + 1.9% of the total amount as service charges. Thus, it is clear that the supply was of man power and not for 'recruiting' persons for the University. In fact the appellant had no authority to carry out any recruitment of personnel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original payment was erroneous and is required to be refunded. The lower authorities were not justified in rejecting the refund claim. It is also to be seen that the revenue does not have a case on the ground, of passing on of the tax amount, as it is seen that from a certificate dated 18-11-2004, no service tax was passed on to the recipient of the service. 8. In the result, the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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