2017 (1) TMI 607

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....sstt. Commissioner (AR) for the respondent Per: M V Ravindran: This appeal is directed against Order-in-Original No: 16/ST/SB/2011-12 dated 25/01/2012 passed by the Commissioner (TAR), Mumbai, wherein the adjudicating authority has confirmed the demand of service tax liability along with interest and also imposed penalties. 2.  Heard both the sides and perused the records. 3. The ....

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.... is nothing on record to state that the appellant had received any further amount for deputing the employees to sister-concern.  We find that similar issue was decided by the Tribunal in the case of Arvind Mills Ltd v. Commissioner of Service Tax, Ahmedabad 2014 (34) STR 610 (Tri.-Ahmd.) holding that the reimbursements of salaries and wages received for the deputation of employees will not be....