2017 (5) TMI 1536

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..... s with the appellant, it cannot be said that the activities undertaken by the appellant falls under the category of “Manpower Recruitment and Supply Agency Service”, for levy of service tax - the documents available on records show that the service receiver M/s. Super Iron and Steel Ltd. has paid for the lump sum amount for the contract executed by the appellant. Thus, the appellant cannot be cons .....

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..... axable service under the category of Man Power Recruitment and Supply Agency Service is the subject matter of present dispute. The authorities below have confirmed the demand for the services provided by the appellant during the period 4/2004 to 10/2007 to M/s. Super Iron and Steel Pvt. Ltd, Raipur under such category of service. 4. On perusal of the impugned order, we find that the ld. Commi .....

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..... the assigned work and control over the workman and supervision was always with the appellant, it cannot be said that the activities undertaken by the appellant falls under the category of Manpower Recruitment and Supply Agency Service , for levy of service tax. Further, the documents available on records show that the service receiver M/s. Super Iron and Steel Ltd. has paid for the lump sum amou .....

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