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TMI Blog2018 (5) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... ment makes the position clear that the relationship between the appellant and the manpower deployed by the parent company is of employer/employee, and as such, it cannot be considered as the taxable service under the category of manpower recruitment or supply agency service - demand do not sustain - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 54238 of 2014 - ST/A/516 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h foreign company. During the course of audit and on perusal of records maintained by the appellant, the Department entertained the view that the services provided by the parent company in Japan to the appellant should be classifiable under the taxable category of manpower recruitment or supply agency service as defined under Section 65 (68) read with Section 65 (105) (k) of the Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the employees, the appellant had deducted tax at source, as per the requirement of the Income Tax Act. He further submits that parent company of the appellant is not engaged in the business of manpower supply agency and also there is no existence of service provider and client relationship between the parent company and the appellant. Thus, he contended that the employees deputed to the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand, the learned DR appearing for the Revenue reiterates the finding recorded in the impugned order. 5. On perusal of the agreement entered into between the appellant and its parent company, we find that the employees deployed by the latter were working under the control, direction and supervision of the appellant. The appellant also deducted tax at source from the salary and other perks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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