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2014 (3) TMI 901 - AT - Service TaxWaiver of pre deposit - Manpower Recruitment and Supply Agency Service - Held that:- Commissioner had given a detailed finding that there is no employer employee relationship between the applicant-company and the Japanese company. We have perused the clauses as reproduced in the adjudication order. In the present case, we find that M/s. NSK Ltd. Japan has supplied their employees and rendered service in the joint venture company who is the applicant and both are separate company under the Act. So, the submission of the learned counsel that there is no relation of service provider and client in the joint venture company would be examined after going through the agreement in detail at the time of appeal hearing. The decision of the Hon’ble Supreme Court in the case of Eli Lilly & Co. (2009 (3) TMI 33 - SUPREME COURT ) is in the context of deduction of tax at source under the Income Tax Act. Prima facie, we find that there is a categorical observation of the Commissioner that the applicant paid the amount to M/s. NSK Ltd. Japan for the service rendered by its employees. Hence the applicant failed to make out a prima facie case for waiver of entire amount of tax and penalty along with interest - Conditional stay granted.
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