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2015 (10) TMI 1734 - CESTAT MUMBAIManpower recruitment agency and supply services - services provided to overseas client. - export of services - Held that:- the employees were recruited by the appellant for clients abroad for working, salaries are paid by the clients of appellant and the services of the appellant was engaged by the foreign clients for identifying the potential employees who can work abroad. It is to be seen that though the services of the appellant were for identifying, short listing and confirming the employment of the personnel in India, it was for working abroad and not in India. This would, in our considered opinion, would fall under the category of export of services. - Decision made in the case of SGS India [2014 (5) TMI 105 - BOMBAY HIGH COURT] followed - Decided in favor of assessee. Business Auxiliary services - Held That:- services are collateral to the services rendered by the appellant for recruitment of the personnel for the clients situated abroad - qualifies for export of services. Further, demand of small amount of ₹ 20,132/- is confirmed with interest but penalties set aside – Decided partly in favour of the Assessee.
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