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2018 (5) TMI 1223 - AT - Service TaxClassification of services - manpower recruitment or supply agency service - reverse charge mechanism - Held that: - it cannot be said that there is any agency and client relationship between the parent company and the appellant. Rather, the terms of the agreement makes the position clear that the relationship between the appellant and the manpower deployed by the parent company is of employer/employee, and as such, it cannot be considered as the taxable service under the category of manpower recruitment or supply agency service - demand do not sustain - appeal allowed - decided in favor of appellant.
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