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2012 (11) TMI 974 - AT - Service TaxWaiver of pre-deposit - Manpower Recruitment or Supply Agency Service – reimbursement of expenses - employees were deputed to the premises of the clients and they were working under the direct supervision of Project Managers working with the appellant and the intellectual property relating to the software developed continued to rest with them and if any right was to be passed on to the clients, the same was required to be specifically assigned to the clients subject to the conditions mentioned in the agreements. – held that:- the activities may fall under the category of ‘Information Technology Services' and may not be classifiable under the category of ‘Manpower Recruitment or Supply Agency Service'. – stay granted.
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