Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 340 - AT - Service TaxManpower Supply Service – Held that:- From the agreement it appears that the employees deputed by TPSC were actually appointed by the appellant in India and a portion of their salary which was required to be delivered in their home country was paid to the employee by the Japanese counterpart and this was reimbursed on actual basis - We also find that the reliance of the appellant on the decisions in the case of ITC Ltd. [2012 (7) TMI 744 - CESTAT, NEW DELHI] and in the case of M/s. Bain & Company India Pvt. Ltd. Versus CST, DELHI [2012 (6) TMI 524 - CESTAT, NEW DELHI ] was also appropriate - one of the features of manpower supply service was that the salary of the persons supplied was paid by the manpower supply agency in full and payment by the service receiver was made to the supplier of the service and not to the employee - This significant feature does not appear to be in existence in the present case - Under these circumstances, the appellant had made a prima facie case for waiver and accordingly the requirement of pre-deposit was waived and stay against recovery granted during the pendency of appeal – Stay granted.
|