2019 (11) TMI 1261

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....DICIAL) Shri Tirumalai, Advocate for the Appellant. Shri N. Bhanu Kiran, Assistant Commissioner for the Respondent. ORDER PER: P.V. SUBBA RAO 1. This appeal is filed against Order-in-Original No.46/2013-Adjn (Commr) S.T., dated 28.06.2013. 2. Heard both sides and perused the records. 3. Learned Counsel for the appellant submits that they are engaged in providing services in In....

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....pany in USA had sent employees to them on secondment and this has been held in the impugned order as "supply of manpower" by their parent company to them. It is the allegation in the impugned order that they are the service recepients of the manpower supply services rendered by their appellant organisation. Therefore, they are liable for service tax under Section 66A of the Finance Act, 1994. 4....

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.... that similar issue came up before the Principal Bench in the case of Nissin Break India Pvt Ltd., [2019 (24) GSTL 563 (Tri-Del)] and it was held that when personnel are deputed on secondment from parent company to their Indian subsidiaries it cannot be termed as manpower recruitment service. This decision of the Tribunal was upheld by the Hon'ble Apex Court in civil appeal [2019 (24) GSTL J171 (S....

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....ployer relation between the appellant and the persons deployed: i) Form - 16 filed with the Income Tax Department ii) Form - 24Q filed with the Income Tax Department iii) Provident Fund Contributions iv) FRRO registration in which the assigned employees have declared themselves as employees of the assessee. He prays that for the impugned period also this verification needs to be don....