2008 (12) TMI 62

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..... ) M/s. Anup Singh & Co. Versus Commissioner of Central Excise, Jaipur-I M/s. Dinesh Kumar & Company Versus Commissioner of Central Excise, Jaipur-I M/s. Madan Lal & Company, Versus Commissioner of Central Excise, Jaipur-I M/s. Ramjas & Co. Versus Commissioner of Central Excise, Jaipur-I Shri Atul Gupta, C.S., for the appellant. Shri Fateh Singh, Departmental Representative, for the Revenue. .....

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..... wer on contract basis does not attract service tax. 5.1. We have carefully considered the submissions from both sides. The definition of manpower recruitment service prior to 16.6.2005 and, the definition w.e.f. 16.6.2005 is reproduced below:- "Statutory definition prior to 16.06.2005 "manpower recruitment agency" means any commercial concern engaged in providing any service, directly or indire .....

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..... l organizations engage the services of commercial concerns for temporary supply of manpower which is engaged for a specified period or for completion of particular projects or tasks. Services rendered by commercial concerns for supply of such manpower to clients would be covered within the purview of service tax. 22.3 In these cases, the individuals are generally contractually employed by the man .....

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