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2017 (10) TMI 348 - AT - Service TaxLevy of service tax - Manpower Recruitment & Supply Agency Service - persons employed in subsidiary unit - Held that: - the appellant has employed certain persons in their subsidiary unit for which the department has raised the demand under the category of ‘Manpower Recruitment & Supply Agency Service’. The issue stands covered by the judgment in the case of Aravind Mills Ltd. [2014 (4) TMI 132 - GUJARAT HIGH COURT], where it was held that company is not in the business of providing recruitment or supply of manpower. Actual cost incurred by the company in terms of salary, remuneration and perquisites is only reimbursed by the group companies. There is no element of profit or finance benefit. The subsidiary companies cannot be said to be their clients. Deputation of the employees was only for and in the interest of the company - demand set aside - appeal allowed - decided in favor of appellant.
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