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TMI Blog2013 (6) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... rima facie view that the appellant has made out a case in their favour for grant of stay. - stay granted. - ST/413/12 - S/251/13/CSTB/C-I - Dated:- 20-2-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Mr. Vipin Jain, Adv For the Respondent : Mr. V K Agarwal, Addl.Comm. (AR) Per: P R Chandrasekharan: 1. The appeal and stay application are directed against order-in-original No. 147-150 / 13-16/V/2012/Commr/KS/ST dated 19/03/2012 passed by the Commissioner of Central Excise, Mumbai. 2. The appellant, M/s. K.Raheja Real Estate Services Pvt.Ltd., Mumbai (M/s. Raheja Real Estate in short) was found to be engaged in recruitment and supply of manpower for the group companies and the cost of expenditure t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny by employing qualified, experienced personnel in the field of construction industry, such as engineers, supervisors, architects, accountants, lawyers, personnel officers, finance managers, clerks, etc. for providing services of staff to group companies concerns and members of the company on no profit/loss basis. They also undertake all business transactions and functions of and for the group entities including accounting, administration, supervision, management, correspondence, purchase, etc. They are not rendering any Business Auxiliary Services to their group companies but are recruiting staff and supplying them to various group companies. Since the employees being to Raheja Real Estate, they have to pay the salaries and the expenditur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/2009-ST dated 21/12/2009 wherein it was held that where the CHA recovers the reimbursements on actual basis without any mark-up or margin, the same would not be includable in the taxable value. On the basis of these submissions, the Ld. Advocate prays for grant of stay as the decisions and instructions are entirely in their favour. 4. The Ld. Commissioner (AR) appearing for the revenue on the other hand submits that the transaction undertaken by the group companies and the appellant Raheja Real Estate are only a arrangement to avoid tax liability. The activities of the group companies relating to the procurement of raw materials, undertaking the construction and maintenance of records, etc. are done by the staff of Raheja Real Estate an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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