Home Highlights June 2013 Year 2013 This

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1. Manpower Recruitment and Supply Services - sharing of services of their corporate staff with the group of companies - payment of proportional cost of salaries of these...

2. Manpower Supply service - centralized group company providing various services to other group company - MPCMS is providing personnel to MFL and other group companies -...

3. Services of Manpower on cost sharing basis to group companies - Service Tax liability for import of Intellectual Property Rights - matter requires reconsideration -...

4. Deputation of employees to group company - Manpower Supply Recruitment Agency Service - employees were and are kept informed that their services may be utilised for any...

5. Levy of service tax - Reverse Charge (RCM) - employees who were seconded to the assessee by the foreign group companies - It is held that the assessee was, for the...

6. Reverse charge - import of services or reimbursement of various expenses incurred to associated group companies abroad - These charges are not reimbursement but payments...

7. Levy of service tax - Cost sharing agreement - group company associated enterprise - since the activities under taken under the cost sharing agreement do not amount to...

8. Supply of Services - activity of holding of shares of subsidiary company by holding company - During the proceedings, the Central and State Governments issued...

9. Sharing of resources and cost / expenses with the group companies - The activities carried out by the Appellant enables the Participating Group Companies to share the...

10. Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in...

11. Manpower Supply services - deputation/ secondment of employees from a group company - neither during the pre-negative list nor post negative list, Service Tax could not...

12. Merely sharing the staff amongst the group companies and got the reimbursement of cost from such associate company, the same should not be considered as rendering of the...

13. Levy of service tax - deputation/secondment of employees from a group company in Japan to the appellant in India - neither during the pre-negative list nor post negative...

14. Sharing of expenditure with group companies - demand under the BAS category prima facie not sustainable - assesse being paying service tax as BSS w.e.f. 1.4.2006, stay granted - AT

15. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...