Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1146 - AT - Service TaxTaxability - deputation of staff to group companies - appellant claimed that service by deputing staff to their group companies does not amount to provision of service, therefore it is not taxable - Doctrine of Mutuality - Held that: - the fact whether the so called group companies are related companies or otherwise need to be ascertained. It is necessary to ascertain the constitution of each so called group company on the basis of share holding pattern. It is observed that the adjudicating authority has not verified such facts - we remand the matter related to the above issue to the adjudicating authority to pass a fresh order. Health and fitness centre service - Held that: - appellant have been paying service tax under the category of club or association since 2005. It is the submission of the appellant that since this service was considered under the club or association, the same cannot be taxed under different category for the period prior to 16-6-2005, when services of club and association was brought under the tax net - adjudicating authority also directed to reconsider this issue on submission made by the appellant in this regard. Appeal allowed by way of remand.
|