Sharing service of corporate staff with group companies is covered within ‘manpower recruitment or supply agency’

Commissioner of GST & Central Excise Vs Chemplast Sanmar Ltd (CESTAT Chennai) CESTAT Chennai held that the sharing services of their corporate staff with the group of companies is covered by the definition of ‘manpower recruitment or supply agency’ as defined in Section 65(105)(k) of FA, 1994 read with section 65(68) ibid. Facts- The Internal Audit Group of LTU, Chennai conducted an audit of records of M/s Chemplast Sanmar Ltd (respondent). On verification of the records of the taxpayer, it was noticed that the services of corporate staff at the top-level management viz. legal, finance...