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TMI Blog2013 (10) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by TPSC were actually appointed by the appellant in India and a portion of their salary which was required to be delivered in their home country was paid to the employee by the Japanese counterpart and this was reimbursed on actual basis - We also find that the reliance of the appellant on the decisions in the case of ITC Ltd. [2012 (7) TMI 744 - CESTAT, NEW DELHI] and in the case of M/s. Bain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR) ORDER Per: B.S.V.MURTHY; Appellant company entered into an agreement with M/s. Toshiba Plant Systems & Services Corporation (TPSC) according to which, TPSC deputed some of their employees to the appellant for a specified period to work in India. On the ground that this amounts to receipt of manpower supply service from TPSC by the appellant and appellant was required to pay service tax on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situation would be revenue-neutral since the appellant would be eligible to avail CENVAT credit of service tax paid for such service and utilized the same for payment of service tax on the output service rendered by the appellants. He also takes us through the relevant portions of the agreement to show that no amount is paid to the Japanese company for manpower supply but what has happened is act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. [2013 (29) S.T.R. 387 (Tri.-Del.)] and in the case of M/s. Bain & Company India Pvt. Ltd. [2012-TIOL-138-CESTAT-DEL.] is also appropriate. In both these decisions it was held that one of the features of manpower supply service is that the salary of the persons supplied is paid by the manpower supply agency in full and payment by the service receiver is made to the supplier of the service and no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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