TMI Blog2018 (6) TMI 1519X X X X Extracts X X X X X X X X Extracts X X X X ..... M/S GAIL (INDIA) LTD. VERSUS CST, NEW DELHI [2017 (6) TMI 1232 - CESTAT NEW DELHI], where it was held that no tax liability arise for such activity under category “recruitment or supply of manpower” service. The Appellant cannot be put to tax liability under the category of 'Manpower Recruitment or Supply Agency's Service' for the activity now under dispute - appeal allowed - decided in favor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed technical staff to these companies (J.V.) for performing the assigned duties. The Revenue entertained the view that such activity will be liable to be taxed under the category of Manpower Recruitment or Supply Agency s Service in terms of Section 65(68) read with Section 65(105)(k) of the Finance Act, 1994. Accordingly, proceedings were initiated against the Appellant, which resulted in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under:- We have heard both sides and perused the record. The learned counsel for the assessee-Appellants submitted that they are not a Manpower Recruitment or Supply Agency. They are a premium Government of India undertaking engaged in gas processing, distribution and marketing of natural gas. We have perused the terms of joint venture agreement. It is clear that, as a part of their obligat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Reference can also be made to the decision of the Hon ble Gujarat High Court in the case of Commissioner of Service Tax vs Arvind Mills Ltd., 2014 (35) STR 496 (Guj.) and of the Hon ble Allahabad High Court in the case of CCE vs Computer Sciences Corporation India Pvt. Ltd., 2015 (317) STR 62 (All.). 6. Following the ratio of the above decision, we find that the Appellant cannot be put ..... X X X X Extracts X X X X X X X X Extracts X X X X
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