2021 (9) TMI 985

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....ancy, Advocate For the Appellant Ms. K. Komathi, ADC (AR) For the Respondent ORDER The appellants are engaged in the manufacture of motor vehicle parts. It was alleged by the department that during the period April 2006 to March 2007, the appellants have sent / received employees on deputation and have rendered the services of 'Man Power Recruitment & Supply Service'; a show cause notice ....

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....ir own group companies such as, M/s.LAP Ross Engineering Ltd; payments for which were made by debit notes or book adjustments. They have not raised any invoice as such and did not collect the service tax. We find that understandably, the relation between the appellants and the group companies to which their employees have been deputed is not one of an agency and the client. This issue was discusse....

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....ment or supply of manpower. Actual cost incurred by the company in terms of salary, remuneration and perquisites is only reimbursed by the group companies. There is no element of profit or finance benefit. The subsidiary companies cannot be said to be their clients. Deputation of the employees was only for and in the interest of the company. There was no relation of agency and client. It was point....

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....re it is carried out either directly or indirectly supplying recruitment or manpower temporarily or otherwise. However, fundamentally recruitment of the agency being a commercial concern engaged in providing any such service to client would have to be satisfied. In the present case, facts are to the contrary." 6. We also find that as submitted by the appellant this Bench in their own case have ....