Held - In case of fees paid for secondment of employees of IMC DBA New York, USA for Lakme Fashion Week, an event organized by appellants we find that nothing has been placed on record that during the period of secondment, these employees of their USA counterpart worked in manner so as to create employer employee relationship between the appellants and those persons. These people continued in employment with the USA company and nothing like salary or remuneration was paid either in Indian or Foreign Currency, to these people by the Appellant. On the contrary, USA company has charged a fees or consideration, from the appellant for providing their employees to appellants for a specific purpose. Hence we have no hesitation in holding that the USA company has provided “Manpower Recruitment and Supply Services” to the Appellant.

During the period of deputation all the expenses and remuneration to such employees was made by the Indian Company. The facts of the case are clearly distinguishable from the facts in which these decisions have been rendered and as such these decisions are not applicable in facts of the case before us. Thus we uphold the demand of Service Tax made under the category of “Manpower Recruitment and Supply Agency Services”.

In view of the discussions as above appeals are allowed, setting aside the impugned order and the matter is remanded back