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M/s. Oil and Natural Gas Corporation of India Versus Commissioner of Service Tax, New Delhi

2016 (8) TMI 500 - CESTAT NEW DELHI

Deployment of employees – manpower recruitment or supply services – employees continued to remain employee of appellant and their salary being provided by appellant - Held that: - the service of manpower recruitment or supply agency has to be in rela .....

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of manpower. - Decision in the case Commissioner of Central Excise Vs. Computer Sciences Corporation India Pvt. Ltd. [2014 (11) TMI 125 - ALLAHABAD HIGH COURT] followed – appeal allowed – decided in favor of appellant. - Service Tax Appeal No. 5 .....

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the respondent ORDER After grant of early hearing, we proceed to decide the appeal itself, with the consent of both sides, as the issue involved stands decided by the precedent decisions of the Tribunal as also of various High Courts. 2. Service tax .....

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the appellant has provided service falling under the category of manpower recruitment or supply agency . It is undisputed that the employees continued to remain the employees of the appellant and their salary was being provided by the appellant himse .....

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power recruitment or supply agency has to be in relation to the supply of manpower and by professional engaged in the business of supply of manpowers and a mere sending its own employees on deputation to another group companies cannot be held to be a .....

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