9911796707
TMI Blog2007 (2) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 19-2-2007 - [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2. The appellant had "man power 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 Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. A perusal of the agreement shows that the agreement was clearly for supply of man power and not for recruitment. The agreement dated 27-1-2001 with 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus, before this day, man power supply did not attract service tax. 7. In the above factual and legal situation, the appellant was right in its contention that 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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