Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 500 - AT - Service TaxDeployment of employees – manpower recruitment or supply services – employees continued to remain employee of appellant and their salary being provided by appellant - Held that: - the service of manpower recruitment or supply agency has to be in relation to the supply of manpower and by professional engaged in the business of supply of manpowers and a mere sending its own employees on deputation to another group companies cannot be held to be a taxable service involving the recruitment or supply of manpower. - Decision in the case Commissioner of Central Excise Vs. Computer Sciences Corporation India Pvt. Ltd. [2014 (11) TMI 125 - ALLAHABAD HIGH COURT] followed – appeal allowed – decided in favor of appellant.
|