TaxTMI 
TaxTMI 
2018 (2) TMI 322
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.... sides, we allow the miscellaneous application and amend the cause title indicating the name of the appellant as M/s. Vedanta Limited instead of M/s. Sterlite Industries (India Ltd. Registry is directed to amend the cause title. 3. The brief facts are that during the course of audit department noticed that the appellant had placed services of well qualified engineers and professional to cater to their operational needs of their associated groups like BALCO MALCO, HEZ etc. and in consideration they had recovered remuneration payable to such deputed employees. Department took the view that such activity would come within the ambit of manpower recruitment or supply agency services. Accordingly, taking the total remuneration of the deputed e....
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....(35) STR 496 (Guj.) 5. Id. Counsel further informs that in respect of the Tribunal's decisions in Krohne Marshall Pvt. Ltd. Vs. Commissioner of Central Excise (supra), Spirax Marshall P. Ltd. Vs. Commissioner of Central Excise (supra) and Vidarbha Iron & Steel Co. Ltd. Vs. Commissioner of Central Excise (supra), the department had preferred appeals to the Hon'ble Supreme Court, however, these appeals have been dismissed. In the circumstances, he prays that the impugned order be set aside 6. On the other hand, Id. AR Shri B. Balamurugan supports the adjudication. 7. Heard both sides and perused the records. 8. Discernably, the issue in dispute is indeed covered in favour of the appellants as per the decisions/judgments re....
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....issions, held that such deputation of employees would not amount to Manpower Recruitment and Supply Agency Services. We reproduce the entire judgment below : "1. Revenue is in appeal against the judgment of the Customs, Excise & Service Tax Appellate Tribunal ("the Tribunal " for Short) dated 26-7-2013 raising following questions for our consideration :- "(a) Whether in the fact and the circumstances of the case the Hon'ble CESTAT has erred in applying the ratio of a case decided by CESTAT Delhi in case of Aramount Communication Ltd reported in 2013-TIOL37-CESTAT-DEL. : 2013 (29) S.T.R. 317 without narrating and applying the same to the facts of the present case? (b) Whether in the facts and the circumstances ....
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....he work they were repatriated to the respondent company. On such basis, the Tribunal held that (he respondent cannot be said to be Manpower Supply Recruitment Agency and, therefore, not exigible to service lax. 4. Counsel for the Revenue vehemently contended that the definition of Manpower Supply Recruitment Agency is very wide and would include range of activities of supply of manpower either temporarily or permanently. He submitted that sizable manpower was required for the respondent from the group companies for deputation of the staff. He drew our attention to the amendment of such definition to contend that after the amendment, the definition was widened. 5. It is true that in the present form, the definition of Manpower Supply R....
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....temporarily or otherwise to a client, in the present case, the respondent cannot be said to be a commercial concern engaged in providing such specified services to a client It is true that the definition is wide and would include any such activity where it is carried out either directly or indirectly supplying recruitment or manpower temporarily or otherwise. However, fundamentally recruitment of the agency being a commercial concern engaged in providing Liny such service 10 client would have to be satisfied. In the present case, facts are to the contrary. 7. In the result, no question of law arises. Tax Appeal is dismissed. Since the issue of 'Manpower Recruitment and Supply Agency Services ' is now squarely settled in identical....