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2014 (1) TMI 145 - CESTAT NEW DELHIDemand of service tax - Manpower supply service - Parent company sent a few of their employees to the appellant-company for managing the affairs of the appellant-company - Held that:- prima facie the persons are employees of the appellant-company during the relevant time and they are being paid. Routing part payment through parent company by itself may not make it a case of manpower supply. Further we note that in another case where payment of staff was being made through the parent company of the employee without involving any additional consideration being paid to the parent company, stay petition was allowed for hearing the appeal without pre-deposit - Stay granted.
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