2017 (1) TMI 607

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..... state that the appellant had received any further amount for deputing the employees to sister-concern - similar issue was decided by the Tribunal in the case of Arvind Mills Ltd v. Commissioner of Service Tax, Ahmedabad [2013 (10) TMI 821 - CESTAT AHMEDABAD] holding that the reimbursements of salaries and wages received for the deputation of employees will not be taxable - appeal allowed - decided .....

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..... d wages paid to their employees deputed to do the work of the sister concern. The adjudicating authority has come to the conclusion that the services rendered by these employees to their sister concern will fall under the category of Support Services of Business or Commerce . 4. We find that the Learned Counsel was correct in submitting that the issue is no more res integra. The factual mat .....

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..... (Guj.). 5. Further we find that similar issue came up before this Tribunal in the case of Larsen Toubro Ltd v. Commissioner of Service Tax, Mumbai - II 2015-TIOL-2719-CESTAT-MUM and the bench relying upon the decision of Arvind Mills (supra) and Daurala Sugar Works 2014 (33) STR 409 held in favour of the appellant therein. 6. Since the issue is already decided by the bench, we d .....

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