S.L. Peeran, J. - (1.)THE Revenue has filed the Stay Application for seeking stay of the operation of Order -in -Appeal No. 150/05 C.E., dated 19 -7 -2005. The Respondent was brought under the Service Tax net under the category Manpower Recruitment Agency. The respondent contested the case on the ground that they are charitable and religious trust recognized by the Income Tax Department and contended that they have not carried out any activity which was commercial in nature. This has been accepted by the Commissioner, which is under challenged.
(2.)THE learned DR submits that the activity of Manpower Recruitment Agency done by the respondent is not denied and hence, they are covered in terms of the definition of Manpower Recruitment Agency.
(3.)THE learned CA submits that the Service Tax has already been refunded and hence the stay application is infructuous.
On a careful consideration, we agree with the learned CA that the stay application has become Infructuous as the Service Tax collected by the respondent has been refunded. The stay application is rejected, as the issue lies in short compass. The matter to come up for final hearing on 13th March 2006 before the Single Member Bench.