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2020 (9) TMI 7 - CESTAT BANGALOREClassification of services - Manpower Recruitment or Supply Agency Service or not - reverse charge mechanism - salary paid to employees deputed to the appellant by their parent company for assisting them in their business operations of software development and information technology and other related support service - HELD THAT:- In the ruling of Tribunal in M/S VOLKSWAGEN INDIA PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [2013 (11) TMI 298 - CESTAT MUMBAI] was followed by the Delhi Bench in M/S NISSIN BRAKE INDIA PVT. LTD. VERSUS CCE, JAIPUR – I [2018 (5) TMI 1223 - CESTAT NEW DELHI] upheld in C.C.E. AND S.T. JAIPUR -I VERSUS NISSIN BRAKE INDIA PVT. LTD. [2019 (2) TMI 1630 - SC ORDER] wherein under similar facts and circumstances, the issue was decided in favour of the appellant-assessee. Revenue preferred an appeal before the Hon’ble Supreme Court against the order of Tribunal in Nissin Brake India Pvt. Ltd. and by order dated 22/02/2019, Hon’ble Supreme court held that it finds no merit in the appeal and was accordingly pleased to dismiss the appeal. Thus, the principle of law laid down in the case of M/s. Volkswagen India (Pvt.) Ltd. and followed in Nissin Brake India Pvt. Ltd. have crystallized and attained finality. Appeal allowed - decided in favor of appellant.
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