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2018 (6) TMI 1519 - AT - Service TaxClassification of services - deputation of certain qualified technical staff to joint venture companies for performing the assigned duties - whether to be classified under the head Manpower Recruitment or Supply Agency’s Service or otherwise? - Held that:- Identical issue decided in appellant own case M/S GAIL (INDIA) LTD. VERSUS CST, NEW DELHI [2017 (6) TMI 1232 - CESTAT NEW DELHI], where it was held that no tax liability arise for such activity under category “recruitment or supply of manpower” service. The Appellant cannot be put to tax liability under the category of 'Manpower Recruitment or Supply Agency's Service' for the activity now under dispute - appeal allowed - decided in favor of appellant.
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