TMI Blog2019 (11) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... atural justice must be followed and adequate opportunity must be afforded to the appellant to present their documents. Appeal allowed by way of remand. - Service Tax Appeal No 27871 of 2013 - A/30643/2019 - Dated:- 20-9-2019 - HON'BLE Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) AND HON BLE Mr. P. DINESHA, MEMBER (JUDICIAL) Shri Tirumalai, Advocate for the Appellant. Shri N. Bhanu Kiran, Assistant Commissioner for the Respondent. ORDER PER: P.V. SUBBA RAO 1. This appeal is filed against Order-in-Original No.46/2013-Adjn (Commr) S.T., dated 28.06.2013. 2. Heard both sides and perused the records. 3. Learned Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such personnel through their parent companies. The question as to whether such deployment should be considered as manpower supply service or otherwise was decided by the Tribunal Mumbai in the case of Volkswagen Indian (Pvt) Ltd., Vs CCE, Pune-I [2014 (34) STR 135 (Tri-Mum)]. Revenue s civil appeal against this order of the Tribunal was dismissed by the Hon ble Apex Court on the ground of inordinate delay [2016 (42) STR J 145 SC]. He further submits that similar decision was also taken in the case of Bain and Company India Pvt Ltd., [2014 (35) STR 533 TRI-DEL]. He further submits that similar issue came up before the Principal Bench in the case of Nissin Break India Pvt Ltd., [2019 (24) GSTL 563 (Tri-Del)] and it was held that when p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d period also this verification needs to be done before deciding the matter. He therefore prays that the matter may be remanded to the Commissioner for the purpose of verification. Learned Counsel for the appellant submits that they have no objection to the matter being remanded to the Commissioner for the sole purpose of verification. 8. In view of the above, we allow the appeal by way of remand to the adjudicating authority for the sole purpose of verification of the documents and determining if the personnel deployed and the appellant had an employee-employer relationship. Needless to say, principles of natural justice must be followed and adequate opportunity must be afforded to the appellant to present their documents, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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