2013 (10) TMI 340

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....nt: Mr Rajesh Kumar, CA For the Respondent: Mr Ganesh Haavanur,, Additional Commissioner (AR) ORDER Per: B.S.V.MURTHY; Appellant company entered into an agreement with M/s. Toshiba Plant Systems & Services Corporation (TPSC) according to which, TPSC deputed some of their employees to the appellant for a specified period to work in India. On the ground that this amounts to receipt of ma....

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....anese counterpart on actual basis. Further he also submits that even if it is held to be taxable, the situation would be revenue-neutral since the appellant would be eligible to avail CENVAT credit of service tax paid for such service and utilized the same for payment of service tax on the output service rendered by the appellants. He also takes us through the relevant portions of the agreement to....

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....on actual basis. We also find that the reliance of the appellant on the decisions in the case of ITC Ltd. [2013 (29) S.T.R. 387 (Tri.-Del.)] and in the case of M/s. Bain & Company India Pvt. Ltd. [2012-TIOL-138-CESTAT-DEL.] is also appropriate. In both these decisions it was held that one of the features of manpower supply service is that the salary of the persons supplied is paid by the manpower ....