2014 (3) TMI 901

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....C (AR) JUDGEMENT Per P.K. Das The applicant is engaged in the manufacture of bearings. There is a demand of service tax of Rs.38,39,502/- under the category of 'Manpower Recruitment and Supply Agency Service', Rs.15,42,282/- under 'Computer Network Service' and Rs.3,97,181/- under 'Consulting Engineering Service' for the period from 1.4.2007 to 31.3.2009. The adjudicating authority confir....

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....i Lilly and Co. (India) P. Ltd. - [2009] 312 ITR 225 (SC). He submits that the Japanese company holds 75% share in the joint venture company and therefore there is no service provider or client relationship. He further submits that on this issue the Commissioner has not given any finding. The learned counsel also submits that they have already deposited Rs.12 lakhs. 3. The learned AR on behalf ....

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.... rendered service in the joint venture company who is the applicant and both are separate company under the Act. So, the submission of the learned counsel that there is no relation of service provider and client in the joint venture company would be examined after going through the agreement in detail at the time of appeal hearing. The decision of the Hon'ble Supreme Court in the case of Eli Lilly....