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2019 (8) TMI 260 - AT - Service TaxManpower Supply services - deputation/ secondment of employees from a group company in Japan to the appellant in India - reverse charge mechanism - HELD THAT:- The Division Bench in M/s India Yamaha Motor Private Limited [2019 (7) TMI 772 - CESTAT NEW DELHI] examined the issue both for the period prior to 1 July, 2012 and for the post negative list for the period subsequent to 1 July, 2012 and held that neither during the pre-negative list nor post negative list, Service Tax could not be levied on deputation of employees from a group company in Japan to the Appellant in India. Demand do not sustain - appeal allowed - decided in favor of appellant.
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