TMI Blog2013 (10) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... in their home country was paid to the employee by the Japanese counterpart and this was reimbursed on actual basis - We also find that the reliance of the appellant on the decisions in the case of ITC Ltd. [2012 (7) TMI 744 - CESTAT, NEW DELHI] and in the case of M/s. Bain & Company India Pvt. Ltd. Versus CST, DELHI [2012 (6) TMI 524 - CESTAT, NEW DELHI ] was also appropriate - one of the feature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t company entered into an agreement with M/s. Toshiba Plant Systems Services Corporation (TPSC) according to which, TPSC deputed some of their employees to the appellant for a specified period to work in India. On the ground that this amounts to receipt of manpower supply service from TPSC by the appellant and appellant was required to pay service tax on the amount paid by them to TPSC, proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the appellant would be eligible to avail CENVAT credit of service tax paid for such service and utilized the same for payment of service tax on the output service rendered by the appellants. He also takes us through the relevant portions of the agreement to show that no amount is paid to the Japanese company for manpower supply but what has happened is actually deputation of qualified employees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in the case of M/s. Bain Company India Pvt. Ltd. [2012-TIOL-138-CESTAT-DEL.] is also appropriate. In both these decisions it was held that one of the features of manpower supply service is that the salary of the persons supplied is paid by the manpower supply agency in full and payment by the service receiver is made to the supplier of the service and not to the employee. This significant fe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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