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TMI Blog2018 (4) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... n of employees from one company to another does not involve profit or finance benefit there is no relationship of agency and client involved in such deputation. Appeal allowed - decided in favor of appellant. - ST/52581/2014 - 51272/2018 - Dated:- 23-3-2018 - Mr. S.K. Mohanty, Member (Judicial) and V. Padmanabhan, Member (Technical) Represented by Shri Ajay Agarwal Ms. Mallika Joshi, Advocates for the appellant. Represented by Shri Sanjay Jain, AR for the respondent. Per V. Padmanabhan: The appeal is against the Order-in-Original No. 120/2013-14 dated 21.01.2014. The appellant is engaged in the manufacture of PP compounds falling under Chapter 39 of the Central Excise Tariff Act, 1985. During the period 01.10.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of employment of the deputed personnel for their work carried out in the appellant s factory. The second agreement (Employee Contract) which has not been considered by the adjudicating authority, clearly reveals the terms by which, during the period of such deputation, the personnel will be the employees of the appellant. During the period of such employment, there will be employer employee relationship between the appellant and the persons deputed from MCI and the salaries of such people are paid by the appellant. Even the contributions towards Employees Provident Fund have been made by the appellant for such persons deputed which clearly points to the fact that the deputed persons were in the employer employee relationship with the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity is covered under the category of Manpower Recruitment and Supply Agency. We find that this issue has been considered by the Tribunal in several cases and stands decided in favour of the appellant. In the case of Airbus Group India Pvt. Ltd. (Supra), the Tribunal observed as follows: 6. The second point of dispute regarding service tax liability of the appellant, again on reverse charge basis, under the category of manpower recruitment and supply agency service‟, we find that the other parties of the agreement located abroad are not falling under the category of Manpower Recruitment and Supply Agency‟. The impugned order nowhere established that the foreign entities are involved in such business of manpower supply. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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