2018 (5) TMI 1464

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..... ingh Brief facts of the case are that the appellants are engaged in providing the service of "Clearing and Forwarding Agent, Business Auxiliary Service, Storage & Warehouse Service, Cargo, Handling Service, Consulting Engineering Services, Port Services & Transport of Goods by Road Services. During the course of audit of the records, the Revenue found that the appellant was providing staff to th .....

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..... p companies for Manpower for limited period. He contended that the issue is already settled by various judicial pronouncements on the subject. In this regard, he relied on the judgment of Hon'ble Gujarat High Court, in the case of Commissioner of Service Tax Vs. Arvind Mills Limited. - 2014 (35) STR 496 (Guj). He further, stated that the said judgment has been followed by this Tribunal, in this ca .....

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..... ion of Manpower Supply Recruitment Agency in background of such undisputable facts. The definition though provides that Manpower Recruitment Supply Agency means any commercial concern engaged in providing any services directly or indirectly in any manner for recruitment or supply of manpower temporarily or otherwise to a client, in the present case, the respondent cannot be said to be a commercial .....

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