2016 (9) TMI 431

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....te  for appellant Shri A.B. Kulgod, Asst. Commr (AR) for respondent ORDER This appeal is directed against order-in-original No. 61/STC-I/SKS/11-12 dated 28.02.2012. 2. The relevant facts that arise for consideration are appellant herein is registered with the Service Tax authorities for asset management under the Head of "Banking and other Financial Services" and discharging servi....

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....r following due process of law confirmed the demands raised along with interest and also imposed penalties. 3. Learned Advocate appearing on behalf of the appellant submits that the appellant was only deputing their own staff to their own entities in which they have shareholding; as a statutory organization all actions  of the appellant were governed by various statutory provisions; prior ....

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.... the submissions made by both sides and perusal of the records, we find that the issue involved in this case is regarding the taxability of the amounts received by the appellant from their sister / associated organizations.  It is undisputed that the appellant during the relevant period in question deputed their staff to their associated organization.  It is also undisputed that the sala....

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....urt of  Gujarat in the case of Arvind Mills Ltd (supra). Be that as it may, it is on record and undisputed that the appellant received only the reimbursement of the actual amount paid by them to their staff in each case would be covered by the judgement of Hon'ble High Court of  Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. v. Union of India - 2013 (29) ST....