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2015 (10) TMI 2459 - AT - Service TaxDeputation of employees to group company - Manpower Supply Recruitment Agency Service - Appellant contends that employees were and are kept informed that their services may be utilised for any of organisation in group companies and salary paid by them to deputed employees is only amount collected by them from group companies which is reimbursement of actual expenses - Held That:- Since, various group companies make salary payment to appellant on actual basis to deputed employees thus contention of the Revenue is incorrect as decided in case of Arvind Mills Ltd. [2014 (4) TMI 132 - GUJARAT HIGH COURT] The definition though provides that Manpower Recruitment Supply Agency means any commercial concern engaged in providing any services directly or indirectly in any manner for recruitment or supply of manpower temporarily or otherwise to a client, in the present case, the respondent cannot be said to be a commercial concern engaged in providing such specified services to a client. It is true that the definition is wide and would include any such activity where it is carried out either directly or indirectly supplying recruitment or manpower temporarily or otherwise. However, fundamentally recruitment of the agency being a commercial concern engaged in providing any such service to client would have to be satisfied - Decided in favour of assessee.
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