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2016 (9) TMI 431 - CESTAT MUMBAITaxability - deputation of employees - Manpower Recruitment and Supply Agency Services - amounts received by the appellant from their associated company for the period 16.06.2005 to 30.11.2008 - appellant providing employees on their payroll to certain associated companies which are having separate legal entities and remuneration to the staff was provided to other associated company was paid by the noticee - Held that:- an identical issue was considered by this Bench in the case of Bhaven Desai v. CST [2016 (2) TMI 806 - CESTAT MUMBAI] and held in favour of the appellant therein by coming to a conclusion that deputing the staff to their own organization would not fall under the category of manpower recruitment and supply agency services. This view of the Tribunal was also endorsed by the Hon'ble High Court of Gujarat in the case of CST v. Arvind Mills Ltd. [2014 (4) TMI 132 - GUJARAT HIGH COURT]. It is on record and undisputed that the appellant received only the reimbursement of the actual amount paid by them to their staff in each case would be covered by the judgement of Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. v. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT]. Therefore, in view of the facts and circumstances of this case and the authoritative judicial pronouncements on the issue, we hold that the impugned order is unsustainable. - Decided in favour of appellant
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