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2012 (6) TMI 524 - AT - Service TaxWaiver of pre-deposit – Manpower Supply service - receipt of manpower supply from the holding company - M/s. Bain & Company , USA – Held that:- in case of supply of manpower by an agency, the persons supplied are the employees of the supply agency who receive their salaries/wages and other allowances from such agency and not from the clients - Persons loaned by the holding company to the appellants were receiving their salaries and allowances from the appellants in foreign exchange and only their P.F. Contribution in foreign exchange was being remitted to the holding company as they were earlier working for the holding company - Persons, who are alleged to have been supplied by the holding company to the appellant can not be said to be the employees of the holding company - No services of "manpower recruitment or supply agency" has been received by the appellant from their holding company. Stay application is allowed.
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