2015 (2) TMI 47

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....ord, the service tax proposed to be demanded on transit house income earned by the appellant during the period 1.10.10 to 30.4.2011 that for providing transit guest house to employees of sister unit which is covered under Business Support Service(BSS) . Therefore, they are required to pay service tax. 3. The service tax is also demanded on reimbursement of amount received by the appellant from their sister unit, where their employees have been posted under the category Manpower Recruitment or Supply Agency service during the period 1.10.10 to 31.3.2011. Another demand of service tax has been confirmed for the period 1.10.2010 to 30.9.2011 on the premise that the appellant has made provision in their books of account on account of Managem....

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....ase of Bain & Co India Pvt. Ltd. vs. C.S.T., Delhi reported in 2014 (35) STR 553 (Tri-Delhi). As they have received reimbursement of the salaries paid to their employees through their sister concern render service to their sister concern, therefore, that activity does not fall under the category Manpower recruitment or supply agency service. He further submits that the appellant is providing management service to their sister unit as the actual amount is payable to them is not known, therefore, the appellant is making provision of the amount receivable towards Management Consultancy Service in their books of account to be received from their sister unit.. Therefore, the demand confirmed under this head is also not sustainable. He also submi....