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2013 (9) TMI 711 - CESTAT MUMBAIManpower supply or recruitment agency services - payment to employees through third party – main contention of the appellant was personnel employed by them remained their employees during the period of the agreements hence there is no supply of manpower – Held that:- The appellant has a strong case in their favour - Merely because the payment has been made through the German entity, the activity does not come under the purview of ‘Manpower Supply or Recruitment Agency Service' - Relying on the judgement of ITC LTd. Vs. Commissioner of Central Excise, New Delhi (2012 (7) TMI 744 - CESTAT, NEW DELHI). Pre – deposit of duty – court waived duty demanded till final disposal– stay application allowed – stay granted.
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