2013 (11) TMI 345

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....t : Mr Rakesh Goyal Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal and say application are directed against Order-in-Original No. 08-09/P-III/ST/Commr./2012-13 dated 30/07/2012 passed by the Commissioner of Central Excise & Service Tax, Pune-III. 2. The appellant M/s. Geico Paint Shop Pvt. Ltd. entered into an agreement with their holding-company M/s. Geico SpA, Italy for secondme....

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....the appellant submits that there is no supply of labour by the Italian holding-company to the Indian entity and during the period of their deputation, the personnel seconded by the holding-company remained employees of the Indian company and they were compensated for the services rendered. Since part of the salary had to be remitted abroad, the same was done using the services of the Italian holdi....

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...., this Tribunal in similar circumstances, came to the prima facie conclusion that the transactions did not amount to supply of labour and accordingly stay was granted against the service tax demanded. He pleads that the same ratio be followed in the present case also and stay be granted. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicat....

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....lause 2.2. of the said agreement.    "The services of the International Assignees shall be at the disposal of the Geico India as their direct employees and the International Assignees shall function as whole time Assignees of Geico India and work solely under the control, direction and supervision of Geico India and in accordance with the policies, rules and guidelines generally applica....