2018 (5) TMI 1223

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....hri Kishore Kunal and Abhishek Boob, Advocates - for the appellant. Shri Ranjan Khanna, Authorized Representative (DR) - for the Respondent. Per. S.K. Mohanty :- This appeal is directed against the impugned order dated08/05/2014 passed by the Commissioner of Central Excise, Jaipur - I. 2. Brief facts of the case are that the appellant is engaged in the manufacture of automobile parts, ....

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....m, in terms of Section 66A of the Finance Act, 1994 read with Rule 2 (1) (d) (iv) of the Service Tax Rules, 1994. Accordingly, the Department issued the show cause notice against the appellant, which culminated in the impugned order, whereby service tax demand of Rs. 1,77,03,979/-along with interest was confirmed and penalties were also imposed under Section 76, 77 and 78 of the Finance Act, 1994.....

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....To support such stand, the learned Advocate has relied on the decisions of this Tribunal in the case of Volkswagen India(Pvt.) Ltd. vs. CCE, Pune - I reported in 2014 (34) S.T.R.135 (Tri. - Mumbai) and Franco Indian Pharmaceutical (P)Ltd. vs. CST, Mumbai reported in 2016 (42) S.T.R. 1057 (Tri.- Mumbai). He also relied on the decision of the Advance Ruling Authority in the case of North American Co....

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....wards deployment of the employees. Thus, it cannot be said that there is any agency and client relationship between the parent company and the appellant. Rather, the terms of the agreement makes the position clear that the relationship between the appellant and the manpower deployed by the parent company is of employer/employee, and as such, it cannot be considered as the taxable service under the....