2016 (8) TMI 500

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..... o the supply of manpower and by professional engaged in the business of supply of manpowers and a mere sending its own employees on deputation to another group companies cannot be held to be a taxable service involving the recruitment or supply of manpower. - Decision in the case Commissioner of Central Excise Vs. Computer Sciences Corporation India Pvt. Ltd. [2014 (11) TMI 125 - ALLAHABAD HIGH CO .....

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..... oyees to serve under the Directorate General of Hydrocarbons (DGH), the appellant has provided service falling under the category of manpower recruitment or supply agency . It is undisputed that the employees continued to remain the employees of the appellant and their salary was being provided by the appellant himself. 3. We find that the Hon ble High Court of Allahabad in the case of Commi .....

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..... ng manpower recruitment service. The said decision stand followed by the Tribunal in number of judgments. One Some reference can be made to the Tribunal decision in the case of Volkswagen India P. Ltd. V. CCE-2013 - TIOL -1640-CESTAT-MUM 4. Ld. DR appearing for the Revenue fairly agrees that the issue stand covered by the said decisions 5. In view of the above, we set aside the impugned .....

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