2017 (6) TMI 1232

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....dent : Sh. Amresh Jain, DR) JUDGEMENT PER B. RAVICHANDRAN : The present appeal is filed by the assessee-Appellants against the order-in-original no. 47/Commissioner/2013 dated 06.08.2013 passed by the Commissioner of Central Excise & Service Tax, New Delhi. 2. The assessee-Appellants in collaboration with Indian Oil Company Ltd. and Bharat Petroleum Corporation Limited had set up two joint ven....

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....hat they are not a Manpower Recruitment or Supply Agency. They are a premium Government of India undertaking engaged in gas processing, distribution and marketing of natural gas. We have perused the terms of joint venture agreement. It is clear that, as a part of their obligation in setting up of the said joint venture, the assessee-Appellants are required to depute some qualified technical staff ....