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2014 (12) TMI 288 - CESTAT BANGALOREWaiver of pre deposit - Manpower recruitment or supply agency services - secondment of employees - Held that:- he salary fixed for the employee is to be paid in both in India as well as in home country of the employee. What has to be paid in the home country of the employee is paid by the appellant to their principal who takes the responsibility of making such payments to the employee in his home country. There is no finding forthcoming anywhere from the records or from the findings that any fee or extra amount has been paid to the principal who has seconded the employee at all. Decision of AAR IT in the case of Target Corporation India (P.) Ltd. [2012 (8) TMI 466 - AUTHORITY FOR ADVANCE RULINGS] distinguished. - It is quite clear that the decision of AAR IT is not applicable and the facts in this case are similar to the case of M/s. Volkswagen India (Pvt.) Ltd. [2013 (11) TMI 298 - CESTAT MUMBAI]. In both of which favourable view was taken in respect of the assessee, we consider that appellant has made out a prima facie case in respect of these amounts. Appellant has made out a prima facie case for complete waiver of pre-deposit and accordingly, the requirement of pre-deposit of balance dues is waived and stay against recovery is granted for 180 days - Stay granted.
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