2018 (6) TMI 1519

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..... Respondent: Sh. Sanjay Jain, DR ORDER Per Anil Choudhary: The present appeal is filed by the assessee-Appellant against the order-in-original no. 19/COMMR/2014-15 dated 28.11.2014 passed by the Commissioner of Central Excise & Service Tax, LTU, New Delhi. 2. The Appellant in collaboration with Indian Oil Company Ltd. and Bharat Petroleum Corporation Limited had set up two joint venture compani .....

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..... 7 in their own case, wherein demand against the Appellant on same issue was set aside. 4. The ld. Authorised Representative reiterated the findings of the impugned order. 5. On perusal of records, it appears that the issue involved in the present case pertains to liability of the Appellant to pay service tax under the category of manpower supply services on deputation of its employees to Joint V .....

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..... basis. The original authority held that such receipt of consideration is liable to tax under the above said category. We find that similar set of facts have come up for consideration before this Tribunal in various cases and one such reference can be made to the decision of ONGC ,vs CST, New Delhi, Final Order No. 52554/2016 dated 05.07.2016, wherein the Tribunal while dealing with a similar situa .....

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