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TMI Blog2016 (9) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... to a conclusion that deputing the staff to their own organization would not fall under the category of manpower recruitment and supply agency services. This view of the Tribunal was also endorsed by the Hon'ble High Court of Gujarat in the case of CST v. Arvind Mills Ltd. [2014 (4) TMI 132 - GUJARAT HIGH COURT]. It is on record and undisputed that the appellant received only the reimbursement of the actual amount paid by them to their staff in each case would be covered by the judgement of Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. v. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT]. Therefore, in view of the facts and circumstances of this case and the authoritative judicial prono ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d along with interest and also imposed penalties. 3. Learned Advocate appearing on behalf of the appellant submits that the appellant was only deputing their own staff to their own entities in which they have shareholding; as a statutory organization all actions of the appellant were governed by various statutory provisions; prior to 31.03.2004 the staff deputed were paid by the organization to whom they were deputed and because of centralization of their accounting, after 31.03.2014 appellant started paying salaries to the staff on deputation and receiving only reimbursement from the said organization. He would submit identical issue came up before this Bench in the case of Bhaven Desai v. CST - 2016 (43) STR 235 (Tri.-Mumbai), Plant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al was also endorsed by the Hon'ble High Court of Gujarat in the case of Arvind Mills Ltd (supra). Be that as it may, it is on record and undisputed that the appellant received only the reimbursement of the actual amount paid by them to their staff in each case would be covered by the judgement of Hon'ble High Court of Delhi in the case of Intercontinental Consultants Technocrats Pvt. Ltd. v. Union of India - 2013 (29) STR 9 (Del.). In view of the facts and circumstances of this case and the authoritative judicial pronouncements on the issue, we hold that the impugned order is unsustainable and liable to be set aside and we do so. 7. The impugned order is set aside and the appeal is allowed. (Operative portion pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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