TMI Blog2018 (1) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... such service to client would have to be satisfied - demand not sustainable - appeal allowed - decided in favor of appellant. - ST/233/2010 - FINAL ORDER No.40128/2018 - Dated:- 16-1-2018 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Kannan, Advocate, for the Appellant Shri Arul C. Durairaj, Supdt., (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants who have registered office at Parry House, Moore Street, Chennai, have manufacturing units and depots at various places in India. Besides the manufacturing activities they also render Management Consultancy/Advise to their group companies and are paying service tax on the charges received from su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rendered under manpower recruitment and supply agency service. He submitted that the said issue is decided in the following cases:- i) CST Vs. Arvind Mills Ltd. - 2014 (35) STR 496 (Guj.) ii) Aircel Ltd. Vs. CCE, Coimbatore - 2017 (10) TMI 349 CESTAT-Chennai iii) Spirax Marshall Pvt. Ltd. Vs. CCE, Pune - 2016 (44) STR 310 (Tri.-Mum.) iv) CCE Vs. Krohne Marshall Pvt. Ltd. - 2016 (44) STR J153 (S.C.) 3. The Ld. AR, Shri Arul C. Durairaj, Supdt., reiterated the findings in the impugned order. 4. Heard both sides. 5.1 The undisputed fact is that the appellants in their course of business deputed some of their personnel to their group companies. The department has raised the demand holding that these activi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the group companies. There is no element of profit or finance benefit. The subsidiary companies cannot be said to be their clients. Deputation of the employees was only for and in the interest of the company. There was no relation of agency and client. It was pointed out that the employee deputed did not exclusively work under the direction of supervision or control of subsidiary company. All throughout he would be under the continuous control and direction of the company. 6. We have to examine the definition of Manpower Supply Recruitment Agency in background of such undisputable facts. The definition though provides that Manpower Recruitment Supply Agency means any commercial concern engaged in providing any services directly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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