ORDER :

The respondent-assessee herein is the holder of a Certificate of Registration in Form ST2 under Section 69 of the Finance Act, 1994 (hereinafter referred to as, "the Act"). This Certificate was given to him on 29.10.2004 under the category 'Business Auxiliary Service'. The respondent also obtained registration as `Manpower Recruitment Agency' under the Act with effect from 01.07.2005.

2. During the course of audit of accounts of M/s. Birla Corporation Ltd. for the period August 2003 to January, 2005, the appellant-department found that the said company had entered into a contract with the respondent-assessee. After taking possession of a copy of this contract, the officer of the respondent-assessee namely, one Kailash Sharma was examined. On the basis of the statement given by him, the Department took a prima facie view that the contract was for the purpose of packing, loading and unloading etc. of the goods, for which labour was supplied by the respondent to M/s Birla Corporation Ltd. On this basis, a show cause notice was issued to the respondent-assessee alleging that the respondent was a service provider and, by clever means, it was a modus operandi to evade service tax a