2014 (1) TMI 145

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..... e relevant time and they are being paid. Routing part payment through parent company by itself may not make it a case of manpower supply. Further we note that in another case where payment of staff was being made through the parent company of the employee without involving any additional consideration being paid to the parent company, stay petition was allowed for hearing the appeal without pre-de .....

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..... n Japan to some extent for the benefit of their family and since the persons were working in the local company, the appellant had to meet the expenditure. Such payment was being paid through the parent company and this cannot be considered as manpower supply services. He submits that during the relevant time, the persons concerned were employees of the appellant-company and payment to employees ca .....

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..... -deposit. 4. Considering the Circular of the Board, we feel that this matter needs detailed examination because prima facie the persons are employees of the appellant-company during the relevant time and they are being paid. Routing part payment through parent company by itself may not make it a case of manpower supply. Further we note that in another case where payment of staff was being made t .....

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