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TMI Blog2021 (9) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... een deputed is not one of an agency and the client. This issue was discussed at length by the Hon ble High Court of Gujarat in the case of COMMISSIONER OF SERVICE TAX VERSUS ARVIND MILLS LTD. [ 2014 (4) TMI 132 - GUJARAT HIGH COURT] where it was held that The definition though provides that Manpower Recruitment Supply Agency means any commercial concern engaged in providing any services directly or indirectly in any manner for recruitment or supply of manpower temporarily or otherwise to a client, in the present case, the respondent cannot be said to be a commercial concern engaged in providing such specified services to a client. It is true that the definition is wide and would include any such activity where it is carried out either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the business contingencies arising in their own group companies such as, M/s.LAP Ross Engineering Ltd; payments for which were made by debit notes or book adjustments. They have not raised any invoice as such and did not collect the service tax. We find that understandably, the relation between the appellants and the group companies to which their employees have been deputed is not one of an agency and the client. This issue was discussed at length by the Hon ble High Court of Gujarat in the case of CST Vs Arvind Mills Ltd. 2014 (35) STR 496 (Guj.). The Hon ble High Court held as follows : 5 . It is true that in the present form, the definition of Manpower Supply Recruitment Agency is wide and would cover within its sweep range o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent cannot be said to be a commercial concern engaged in providing such specified services to a client. It is true that the definition is wide and would include any such activity where it is carried out either directly or indirectly supplying recruitment or manpower temporarily or otherwise. However, fundamentally recruitment of the agency being a commercial concern engaged in providing any such service to client would have to be satisfied. In the present case, facts are to the contrary. 6. We also find that as submitted by the appellant this Bench in their own case have decided the issue in their favour by relying upon the above cited case and in the case of Turbo Energy Ltd. Vs CGST CE Chennai Outer (Vice-Versa) reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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