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2017 (9) TMI 1260 - AT - Service TaxReverse Charge Mechanism - manpower supply service - demand on the ground that they were not paying service tax on account of salary reimbursed to foreign national/expats working with them for the period June, 2005 to 2008-09 - Held that: - it is nowhere coming out from the show cause notice or from the finding of the lower authorities that the foreign company, who have deputed its employees, is manpower supply or Recruitment Agency. Also, there is employer-employee relationship between the assessee and the deputed expatriate employees - reliance placed in the case of Computer Sciences Corp. India Pvt.Ltd. vs.CST [2014 (4) TMI 252 - CESTAT NEW DELHI], where it was held that There was no basis whatsoever to hold that in such a transaction, a taxable service involving the recruitment or supply of manpower was provided by a manpower recruitment or supply agency. Unless the critical requirements of clause (k) of Section 65(105) are fulfilled, the element of taxability would not arise. No taxable service involving recruitment or supply of manpower was provided - the amount reimbursed to foreign nationals/expats working with the assessee cannot be considered as the amount paid for rendition of manpower supply or recruitment agency - demand set aside - appeal allowed - decided in favor of appellant.
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