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2018 (2) TMI 322 - AT - Service TaxManpower recruitment or supply agency services - the appellant had placed services of well qualified engineers and professional to cater to their operational needs of their associated groups like BALCO MALCO, HEZ etc. - Department took the view that such activity would come within the ambit of manpower recruitment or supply agency services - Held that: - the issue has been decided in the case of Spirax Marshall P. Ltd., Forbes Marshall P. Ltd. & J.N. Marshall P. Ltd. Versus Commissioner of Central Excise, Pune I [2015 (11) TMI 978 - CESTAT MUMBAI], where it was held that 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. There was no relation of agency and client. Demand set aside - appeal allowed - decided in favor of appellant.
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