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2019 (5) TMI 1459 - AT - Service TaxLevy of service tax - man power recruitment and supply agency service - common facility such as staff etc. used on sharing basis by two sister concerns of the same group companies - HELD THAT:- This issue is no longer res integra as in the similar facts in the case of M/S ARVIND MILLS LTD VERSUS COMMISSIONER OF SERVICE TAX [2013 (10) TMI 821 - CESTAT AHMEDABAD] wherein it was held that common staff used on sharing basis by two group companies does not amount to provision of service, accordingly, demand of service tax were dropped. Appeal allowed - decided in favor of appellant.
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