TMI Blog2014 (12) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... nt or Supply Agency Service’ - services rendered by the appellant in the case before us does not fall under the category of ‘Management Consultancy Service’ but comes under the category of ‘Manpower Supply Agency Service’ which came under tax net effective from 16-6-2005. Since the period involved in the present case is from October, 1998 to January, 2002, much prior to the introduction of levy on ‘Manpower Supply or Recruitment Agency Service’ the demand raised in the impugned order does not sustain - Following decision of Sterlite Optical Technologies Ltd. v. Commissioner of Central Excise, Vapi [2008 (12) TMI 72 - CESTAT, AHMEDABAD] and Carborandum Universal Ltd. v. Commissioner of Central Excise, Chennai [2009 (12) TMI 184 - CESTAT, CHE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand was confirmed along with interest thereon apart from imposing penalties. The appellant preferred an appeal before the lower appellate authority, who vide the impugned order dismissed the appeal. 3. The learned counsel for the appellant makes the following submissions : 3.1 The appellant had rendered Management Consultancy Service to their clients during the impugned period on which they had discharged Service Tax liability. 3.2 In addition to the above, they had also deputed personnel such as Executives, Secretaries, Receptionists, etc., to their group companies. These personnel deputed remained the employees of the appellant and wages/salaries of these personnel were recovered from the group companies. In addition, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id activity is liable to Service Tax under the category of Management Consultancy Services . 5. We have carefully considered the rival submissions. 5.1 From the debit notes raised by the appellant to their group companies the debit is towards fees payable for various executives who have been deputed to look after various assignments given by you for the period__________ . From the nature and description of the service rendered, it is obvious that the charges have been collected on account of deputation of staff. It is also clear that the staff so deputed has to look after various assignments given to them by the group companies and they are not doing any activity assigned by the appellant to them. 5.2 In the case of Glaxo Smithkl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereas, the demand in the present case relates to earlier period. 5.3 Similarly, in the case of Carborandum Universal Ltd., cited supra, an identical issue came up and this Tribunal held that the service of deputation of staff does not come under the category of Management Consultancy Service but falls under Manpower Recruitment or Supply Agency Service . In the Sterlite Optical Technologies Ltd. cited supra, also an identical view was taken. 6. In the light of these decisions we are of the view that the services rendered by the appellant in the case before us does not fall under the category of Management Consultancy Service but comes under the category of Manpower Supply Agency Service which came under tax net effective from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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