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TMI Blog2018 (7) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Represented by Shri Sanjay Jain, D.R. for the Respondent. ORDER Per V. Padmanabhan: The appeal is against the Order in Original No. 19/2014-15 dated 25.03.2015. The Appellant is engaged in the manufacture of PP Compounds, falling under Chapter 39 of the Central Excise Tariff Act, 1985. The period under dispute is 01.07.2012 to 31.03.2014. 2. The principal of the Appellant company in Jap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, demand for Service Tax was confirmed. Aggrieved by this order, the present appeal has been filed. 3. In this connection, we heard Shri Ajay Aggrawal, learned Advocate for the Appellant and Shri Sanjay Jain, learned D.R. for the Respondent. 4. The learned Advocate submitted that the identical issue of the same Appellant for the earlier period came up before the Tribunal and the case was decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was employer - employee relationship between the appellant as well as the deputees. The salary was paid by the appellant to such deputees. Even the Provident Fund contribution and other social security benefits were discharged by the appellant which clearly supports the arguments that the relationship was strictly in the nature of employer - employee. 7. The department has demanded Service Tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lished 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 statutory obligations as an employer of PF, TDS for income tax are all fulfilled by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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." 8. By following the decision of the Tribunal (Supra), we find no merit in the impugned order, and hence, we set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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