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TMI Blog2014 (4) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, deputed some of its staff to its subsidiaries or group companies for stipulated work or limited period. All throughout the control and supervision remained with the respondent. As pointed out by the respondent, company is not in the business of providing recruitment 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 pointed out that the employee deputed did not exclusively work under the direction of sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-CESTAT-DEL.: 2013 (29) STR 317 without narrating and applying the same to the facts of the present case? (b) Whether in the facts and the circumstances the activity of the Respondent is covered under the definition of "Manpower Recruitment Agency" as contemplated in C168 of S.65 of the Finance Act 1994 R/w. C1 105 (k), thus the respondent is liable for the Service Tax? (c) Whether in the facts and circumstances of the case whether the service rendered by the respondent is a taxable activity attracting Service Tax?" 2. Issue in brief is whether the respondent is a Manpower Supply Recruitment Agency. Definition of the said term applicable at the relevant time reads as under:- "Manpower recruitment or supply agency means any commercial c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amendment, the definition was widened. 5. It is true that in the present form, the definition of Manpower Supply Recruitment Agency is wide and would cover within its sweep range of activities provided therein. However, in the present case, such definition would not cover the activity of the respondent as rightly held by the Tribunal. To recall, the respondent in order to reduce his cost of manufacturing, deputed some of its staff to its subsidiaries or group companies for stipulated work or limited period. All throughout the control and supervision remained with the respondent. As pointed out by the respondent, company is not in the business of providing recruitment or supply of manpower. Actual cost incurred by the company in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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