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TMI Blog2019 (9) TMI 1408X X X X Extracts X X X X X X X X Extracts X X X X ..... countries of Japan and Singapore. During the initial period of setting up of the factory premises, the appellant had entered into secondment agreement with its parent companies, by which the employees of the said companies were deputed to work in the appellant's factory. For deployment of the employees, the appellant had incurred expenditure in foreign exchange towards payment of salary to the employees. The modus operandi adopted by the appellant regarding deployment of the employees of the parent company and payment of salaries to them was considered by the department as a taxable service under the head 'Manpower Recruitment or Supply Agency Service', defined under Section 65 (68) of the Finance Act, 1994. Accordingly, show cause proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n his argument, Ld. Advocate has relied upon the decision of this Tribunal in the case of Nissin Brake India Pvt. Ltd. Vs CCE Jaipur-I - 2019 (24) G.S.T.L 563 (Tri.-Del.), Ivanhoe Cambridge Investment Advisory India (P) Ltd. Vs CST Delhi -2019 (21) G.S.T.L 553 (Tri.-Del.), Lea International Ltd. Vs CST Delhi - 2018 (12) G.S.T.L 166 (Tri.-Del.), TAISEI Corporation Vs CCE New Delhi - 2017 (5) G.S.T.L 61 (Tri.-Del.), Nortel Networks (I) Pvt. Ltd. Vs CST New Delhi - 2017 (520 S.T.R 489 (Tri.-Del.), Bain & Co. India Pvt. Ltd. Vs CST Delhi - 2014 (35) STR 553 (Tri.-Del.). 3. On the other hand, Ld. A.R appearing for the respondent reiterated the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. Section 65 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rform the role of manpower agency for providing or recruiting the man power to the former. On perusal of the contract entered into between both the sides, we find that there is no existence of service provider-service recipient relationship. Further, the appellant had also separately entered into contract with the employees deputed by the group companies, providing for payment of salary and other benefits. Mere transfer of fund on security reason for the benefit of the family of the employees based in abroad cannot create the tax liability under such category of taxable service. It is not the case of Revenue that over and above the amount paid to the employees or their families, any other additional amounts were charged by the overseas enti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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