Deputing of own employees in group company is not manpower recruitment service

Anand Automotive Ltd Vs Commissioner, Service Tax (CESTAT Delhi) The impugned order has confirmed the demand of service tax against the appellant under the category of ‘manpower recruitment and supply agency service’ on the ground that the appellant was supplying manpower to its group companies. According to the appellant, it deputes its employees to the group companies. In such cases, the group companies reimburse the salary of the employees to the appellant during the tenure of the deployment and so it cannot be said that the appellant is supplying any manpower as the appellant is not â€...