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2018 (12) TMI 1037 - AT - Service TaxNon-payment of service tax - Manpower Supply Service - collection of Deputation Charges for the above said service during the period from 16.06.2005 to 31.03.2007 - service tax for 01.04.2007 from March 2009 was only paid - Held that:- Tribunal in the case of M/s. Turbo Energy Ltd. Vs. C.G.S.T. & C.Ex., Chennai Outer & vice versa [2018 (9) TMI 1729 - CESTAT CHENNAI] placing reliance in the case of CST Vs Arvind Mills Ltd. [2014 (4) TMI 132 - GUJARAT HIGH COURT], has held that subsidiary companies cannot be said to be client of holding company and the deputation of employees was only for and in the interest of the company; there is no relation of agency and client - demand set aside - appeal allowed - decided in favor of appellant.
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