TaxTMI 
TaxTMI 
2020 (12) TMI 505
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.... The appellant is a 100% Export Oriented Unit (EOU) and is engaged in research and development services of advanced pharmaceutical ingredients and other biopharma products, and is a wholly owned subsidiary of Nektar USA. The facts in brief that are relevant for our consideration, interalia, are that during the year 2006, an employee of the parent company, Nektar USA, was sent to India on a secondment to work as a full time Managing Director of the Indian company, i.e., the appellant herein; that during his tenure as the Managing Director of the appellant, the 'secondee' was a full time employee of the appellant and that there was a relationship of employer- employee between the appellant and the 'secondee'. Further, since the 'secondee' was....
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.... of manpower recruitment and supply agency services, to mean and include such services where the agency agrees for the use of the services of an individual, employed by him, to another person for a consideration. 010.02/ 23-8- 07 Business or industrial organisations engage services of manpower recruitment or supply agencies for temporary supply of manpower which is engaged for a specified period or for completion of particular projects or tasks Whether service tax is liable on such services under manpower recruitment or supply agency's services [section 65(105)(k)] In the case of supply of manpower, individuals are contractually employed by the manpower recruitment or supply agency. The agency agrees for use of the services of an indi....
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....ourt has, in the case of M/s Nissin Brake India Pvt Ltd [2019 (24) GSTL 563 (Tri-Del.)], dealt with similar issue. This view has been reiterated by the Chennai Bench of the Tribunal in the case of M/s Komatsu India Pvt. Ltd. Vs Commissioner of Service Tax, and Bangalore Bench of the Tribunal in the case of M/s Goldman Sachs Services Pvt. Ltd. Vs Commissioner of Service Tax, Bangalore. Going by the above ratio decidendi of the Hon'ble Apex Court, we do not find any merit in the demand raised by the revenue. We also note that the revenue is not disputing that the 'secondee' is always under the control and supervision of the appellant and that the appellant's parent company had absolutely no obligation to pay the salary and other charges to th....
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.... that the staff are not contractually employed by the recipient, but come under his direction. In this case, the fact is not under dispute that the appellant had not entered into any specific agreement with the overseas group companies, so that the later will perform the role of manpower agency for providing or recruiting the man power to the former. On perusal of the contract entered into between both the sides, we find that there is no existence of service provider-service recipient relationship. Further, the appellant had also separately entered into contract with the employees deputed by the group companies, providing for payment of salary and other benefits. Mere transfer of fund on security reason for the benefit of the family o....