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TMI Blog2018 (10) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... ct/MOU that the District TB Control Society being empowered to implement the programmes which is mandated to the appellant herein - though the services rendered by the appellant being the services of a non-governmental organisation with no profit motive, the services would definitely be classified under the category of “Manpower Recruitment and Supply Agency Services”. The claim of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived as consideration from District TB Control Society, sponsored by Government of Andhra Pradesh for implementation of Revised National Tuberculosis Control Programme which is a World Health Organisation programme in Ranga Reddy District. 4. Ld. Counsel drew our attention to the MOU executed by the appellant with TB Control Society and submits that the entire activity of the appellant is only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e staff engaged by them and they have not charged any amount over and above as service charges. He submits that being a non governmental organisation and non profit organisation working for eradication of Leprosy, Tuberculosis, malaria, HIV/AIDs, the service tax liability be set aside. He relies upon the decision of Hon ble High Court of Madras in the case of CST Chennai vs. Sangamitra Services Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agency Service . On scrutiny of the MOU/agreement, we notice that appellant is contracted to provide staff on specific terms which includes and clearly states amounts payable to such staff and the said amount is inclusive of all allowances and the said staff has to be employed or appointed on contract for specific period and the services will be automatically stand terminated. It is seen from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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