2018 (3) TMI 1242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RESIDENT And MR. V. PADMANABHAN, MEMBER (TECHNICAL) PER JUSTICE (Dr.) SATISH CHANDRA : The present appeal is filed by the assessee-Appellants against the Order-in-Original No. JAI-EXCUS-001-COM-089/13-14 dated 29.11.2013 passed by the Commissioner (Appeals), Central Excise, Jaipur. The period in dispute is 2008-09 to December, 2011. 2. The brief facts of the case are that, during the peri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d on the basis of the salary. During the audit of records, it was viewed that the parent company, M/s SIC, supplied manpower from abroad to the assessee-Appellants in India and the same is taxable under the heading 'Manpower Recruitment and Supply Agency Services' as defined under Section 65(68) of the Finance Act, 1994. After issuance of the show cause notice, the Service Tax was demanded and pen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d abroad are not falling under the category of „Manpower Recruitment and Supply Agency‟. The impugned order nowhere established that the foreign entities are involved in such business of manpower supply. The appellant have a strong case of this ground alone. Further, on perusal of the agreement, we find that the employees are under the control and supervision of the appellants and thei....