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2016 (9) TMI 431 - CESTAT MUMBAI

2016 (9) TMI 431 - CESTAT MUMBAI - TMI - Taxability - deputation of employees - Manpower Recruitment and Supply Agency Services - amounts received by the appellant from their associated company for the period 16.06.2005 to 30.11.2008 - appellant providing employees on their payroll to certain associated companies which are having separate legal entities and remuneration to the staff was provided to other associated company was paid by the noticee - Held that:- an identical issue was considered b .....

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received only the reimbursement of the actual amount paid by them to their staff in each case would be covered by the judgement of Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. v. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT]. Therefore, in view of the facts and circumstances of this case and the authoritative judicial pronouncements on the issue, we hold that the impugned order is unsustainable. - Decided in favour of appellant - ST/374 .....

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s and discharging service tax liability thereon. It was noticed by the lower authorities that the appellant was also providing employees on their payroll to certain associated companies which are having separate legal entities and remuneration to the staff was provided to other associated company was paid by the noticee. It was concluded by the lower authorities that such services would fall under the category of Manpower Recruitment and Supply Agency Services and taxable from 16.06.2005. A show .....

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their own staff to their own entities in which they have shareholding; as a statutory organization all actions of the appellant were governed by various statutory provisions; prior to 31.03.2004 the staff deputed were paid by the organization to whom they were deputed and because of centralization of their accounting, after 31.03.2014 appellant started paying salaries to the staff on deputation and receiving only reimbursement from the said organization. He would submit identical issue came up .....

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