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TMI Blog2013 (11) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... [2013 (1) TMI 405 - CESTAT MUMBAI] stay granted. - ST/692/2012 - Stay Order No. S/1014/2013-WZB/C-I(CSTB) - Dated:- 2-7-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Mr Prasad Paranjape, Adv. For the Respondent : Mr Rakesh Goyal Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal and say application are directed against Order-in-Original No. 08-09/P-III/ST/Commr./2012-13 dated 30/07/2012 passed by the Commissioner of Central Excise Service Tax, Pune-III. 2. The appellant M/s. Geico Paint Shop Pvt. Ltd. entered into an agreement with their holding-company M/s. Geico SpA, Italy for secondment of personnel to the Indian entity on a temporary basis. During the secondment, the personnel so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Service Tax, New Delhi; Paramount Communication Ltd. vs. Commissioner of Central Excise, Jaipur ; Order no. S/1216/CSTB/.CI dated 18/09/2012 in the case of UTI Asset Management Co. Ltd. vs. Commissioner of Service Tax, Mumbai - I and Order No. S/411-412/13/CSTB/CI dated 4/03/2012 in the case of Volkswagen India (Pvt.) Ltd. vs. Commissioner of Central Excise, Pune-I. In these decisions, this Tribunal in similar circumstances, came to the prima facie conclusion that the transactions did not amount to supply of labour and accordingly stay was granted against the service tax demanded. He pleads that the same ratio be followed in the present case also and stay be granted. 4. The learned Additional Commissioner (AR) appearing fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees of Geico India. Similarly, there are a number of clauses, eg., 2.5,2.6,2.7,2.8,2.9 etc which make it amply clear that the Assignees during the period of deputation works under the control of Geico India and salaries to be paid by Geico India. The method of disbursement of salary cannot determine the nature of transaction. This Tribunal in the caae of ITC(supra) had held that deputation of employees within the group companies would not come within the purview of supply of labour services and accordingly had granted stay against service tax dues adjudged. 6. Following these decisions, in the present case also, we grant waiver from pre-deposit of the dues adjudged against the appellant and stay recovery thereof during the pendency of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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