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2014 (11) TMI 335 - AT - Service TaxWaiver of pre deposit - Manpower Recruitment or Supply Agency Service - appellants deputed certain personnel to JBM premises to carry out checks on the quality of biscuits manufactured by JBM on their behalf - Salaries of the said personnel were recovered from job-workers - Held that:- the deputed personnel continue to be employees of M/s Britannia Industries Ltd. (the appellant) and the service provided by them are for the benefit of the appellant and not for the benefit of JBM at all. The appellants are actually forcing upon JBM their personnel to supervise their operations and it is not that JBM are requesting for assistance of these personnel. In the case of manpower supply, the receiver makes a request for service and therefore, the service is provided. Prima facie, we do not find relationship of ‘manpower supply service’ provider and service receiver between the appellants and JBM. Moreover, we also find the entire demand is time-barred - Stay granted.
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