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TMI Blog2009 (1) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of amounts to candidates. The said information was not accepted by the Commissioner (Appeals) in the absence of proper evidence. However, before the Tribunal, the learned Advocate argued that a question of law is also involved in this appeal. According to him, the appellants conduct interview of candidate on behalf of certain foreign organizations or companies. Therefore, the appellant companie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of a registration fee of Rs.100/- (Rupees one hundred only) from each candidate and also deposit of Rs. 300,000/- (Rupees Three lakhs only). The deposit of Rs. 300,000/- (Rupees three lakhs only) is a refundable one. If the candidate is selected and if he has a visa then this amount would be utilized for air ticket, migration formalities and other expenses. In case, a candidate is not selected, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on behalf of certain foreign organizations or companies. Therefore, the appellant companies are actually their clients and not the candidates who have paid registration fee of Rs.100/- (Rupees One hundred only) and refundable deposit of Rs. 300,000/- (Rupees Three lakhs only). 4. The learned SDR strongly objected to this submission on the ground that the liability to service tax was not at a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the matter to the Original Authority for a De novo consideration on the following points: (1) Whether the appellant is required to pay service tax under the category of Manpower Requirement Agency in respect of the deposits received from the candidates. (2) The appellants are advised to cooperate fully with the Adjudicating Authority and make their submissions. The De novo order should be is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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