TMI Blog2015 (8) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue has not filed any appeal against such order. As regards the findings of the adjudicating authority that the service tax payable would be under the category of Management Consultancy Service, the same has been rejected by the first appellate authority. Be that as it may, we find that this Tribunal in the case of Sugar Daurala Sugar Works (2014 (6) TMI 274 - CESTAT NEW DELHI) Daurala Organics (2009 (3) TMI 99 - CESTAT NEW DELHI) have categorically held that deputation of employees to their own sister concern would not fall under the category of Management Consultancy Service. Classification was not sought to be made by the show-cause notice nor by the adjudicating authority, secondly, assessee could not have addressed himself the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability under the category of Business Support Service. The main reason for filing the refund application was that they were under mis-understanding of law paid the service tax on an amount which was collected by them from their sister concern for deputing manpower from their own office in Mumbai. Adjudicating authority issued a show-cause notice directing appellant to show cause as to why the refund claim should not be rejected as they have correctly discharged the service tax liability. In reply to the show-cause notice appellant contested the issue on merits. Adjudicating authority in the adjudication order accepts the contention of the appellant that service tax liability is not payable under Business Support Services but should be unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e category is not liable to be kept by the Government. 4. Learned D.R. reiterated the findings of the lower authorities. 5. On consideration of the detailed submissions made by both sides and on perusal of the records, we find that the issue lies in a small and narrow compass, in as much as whether the amount paid by the appellant as service tax payable on the amounts received from the sister concern for deputation of employees is correct or otherwise. 6. It is undisputed that the appellant has deputed their own employees to their sister concern and based on accounting entries of recovery of cost of such employees, under mis-understanding of law paid the service tax liability under Business Support Service. The adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it may we find that the issue on the similar facts was agitated before the Tribunal in the case of Arvind Mills vs. Commissioner of Service Tax - 2014 (34) STR 610 (Tri. Ahmd) wherein the Tribunal held that deputation of employees to their own sister concern and recovering cost from them, would not amount to rendering of Manpower Recruitment or Supply Agency Service. The said view has been upheld by the Hon ble High Court as reported in 2014 (35) STR 496. Since this view has already been upheld by the Hon ble Gujarat High Court, we find that the said ratio is binding on us as there is no other contrary judgement produced before us. 8. Accordingly, we hold that the service tax paid by the appellant is not liable to be taxed under any cate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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