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2018 (12) TMI 81 - AT - Service TaxManpower Supply and Recruitment Agency Service - expenses incurred towards secondment of employees from group companies - period April 2005 to September 2011 - Held that:- The tax liability with regard to the payments made to such employees itself has been settled in favour of the appellant particularly in the case of Computer Sciences Corporation India Private Limited [2014 (11) TMI 125 - ALLAHABAD HIGH COURT], where it was held that There was no basis whatsoever to hold that in such a transaction, a taxable service involving the recruitment or supply of manpower was provided by a manpower recruitment or supply agency. Unless the critical requirements of clause (k) of Section 65(105) are fulfilled, the element of taxability would not arise - demand not sustainable. Demand of interest - Held that:- As service tax has been paid at that time, in that circumstances, no interest has been payable by the appellant - demand of interest not sustainable. Business Support Services - Held that:- The group entity has merely arranged certain services for Colt group as a whole, the cost of which is being shared between the group companies. Such sharing of expenses without provision of any services cannot be said to result in provision of a taxable service under Business Support Services - no service tax is payable by the appellant. Appeal allowed - decided in favor of appellant.
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