9911796707
TMI Blog2018 (3) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... BER (TECHNICAL) PER JUSTICE (Dr.) SATISH CHANDRA : The present appeal is filed by the assessee-Appellants against the Order-in-Original No. JAI-EXCUS-001-COM-089/13-14 dated 29.11.2013 passed by the Commissioner (Appeals), Central Excise, Jaipur. The period in dispute is 2008-09 to December, 2011. 2. The brief facts of the case are that, during the period under consideration, the assessee-Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udit of records, it was viewed that the parent company, M/s SIC, supplied manpower from abroad to the assessee-Appellants in India and the same is taxable under the heading 'Manpower Recruitment and Supply Agency Services' as defined under Section 65(68) of the Finance Act, 1994. After issuance of the show cause notice, the Service Tax was demanded and penalties were also imposed. Being aggrieved, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;Manpower Recruitment and Supply Agency‟. The impugned order nowhere established that the foreign entities are involved in such business of manpower supply. The appellant have a strong case of this ground alone. Further, on perusal of the agreement, we find that the employees are under the control and supervision of the appellants and their salary is disbursed by the appellant. All the statu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to another does not involve profit or finance benefit there is no relationship of agency and client involved in such deputation. In Volkswagen India Pvt. Ltd. v. CCE (supra) the Tribunal held when the global employees working under the Indian company are working as their employees and having employee-employer relationship there is no supply of manpower service and no tax liability arises." 5. By ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
