2009 (1) TMI 204

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..... der per : T.K. Jayaraman, Member (T) (Oral)].- After hearing both sides we feel that the appeal itself can be disposed as the issue lies within a narrow compass. 2. The appellants on behalf of certain foreign companies undertook the activity of interviewing and selection of candidate for certain jobs. The practice is collection of a registration fee of Rs.100/- (Rupees one hundred only) from each .....

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..... regard to the refund 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 .....

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..... the candidates is leviable to service tax under the category of Manpower Requirement Agency and since this fundamental point is under challenge now, in all fairness, we find that the matter should be examined properly by the lower authority namely the Original Authority. Hence, we set aside the impugned order and remand the matter to the Original Authority for a De novo consideration on the follow .....

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