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2016 (4) TMI 496 - AT - Service TaxActivity of deputation of employees to group companies - Manufacturer of pharmaceutical products and having their own marketing network - Whether marketing network services provided by appellant to its group companies comes under Business auxiliary Services - Recovery of expenses in return - Held that:- as per the contract, the appellant is only deputing the employees to the group companies and said employees are called back after the job is completed and utilized in the activity of the appellant or deputed to any other group company.So the claim of revenue that such activity would fall under the 'Business Auxiliary Services', has no lows-standing as agreement does not indicate that the appellant is rendering services of promotion or marketing of the goods manufactured by the group companies. Therefore, the impugned order is set aside. - Decided in favour of appellant with consequential relief
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