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2015 (11) TMI 978 - AT - Service TaxDemand of service tax - Manpower Recruitment Service or Supply Agency Service - deputation of employees to other company - Held that:- There is no element of profit or finance benefit. The subsidiary companies cannot be said to be their clients. Deputation of the employees was only for and in the interest of the company. There was no relation of agency and client. It was pointed out that the employee deputed did not exclusively work under the direction of supervision or control of subsidiary company. All throughout he would be under the continuous control and direction of the company. - Decision in the case of Krohne Marshall Pvt. Ltd. [2015 (10) TMI 2459 - CESTAT MUMBAI] followed. Impugned orders before us are unsustainable and liable to be set aside - Decided in favour of assessee.
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