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2018 (7) TMI 1375 - AT - Service TaxManpower Recruitment and Supply Agency Services - Reverse Charge Mechanism - Department was of the view that such employees were being paid by the foreign principal and not the Appellant, and hence, MCI has supplied manpower from abroad to the Appellant - Held that:- The Tribunal has decided the identical issue for the earlier period in the case of M/S MITSUI PRIME ADVANCED COMPOSITES INDIA PVT. LTD. VERSUS CCE, JAIPUR – I [2018 (4) TMI 1464 - CESTAT NEW DELHI], where it was held that deputation of employees from one company to another does not involve profit or finance benefit there is no relationship of agency and client involved in such deputation - demand set aside - appeal allowed - decided in favor of appellant.
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