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2017 (11) TMI 350 - AT - Service TaxManpower Recruitment and Supply Agency Service - whether the employees of the appellant deputed to the their other group companies against which they received consideration towards remuneration of those employees during 2006-07 to 2009-10 falls under category Manpower Recruitment and Supply Agency service as defined under sub clause (k) of Section 65(105) of the Finance Act, 1994 and liable for Service Tax? - Held that: - from shareholding pattern it is seen that some companies share holding is less than 50%, therefore it cannot be said that these are subsidiaries of the appellant - Similarly in other subsidiary companies it has to be ascertained, whether in of case different limited company, whether there is relationship of service provider and service recipient. Since the adjudicating authority has not gone into details of constitution of the each company and share holding pattern, matter needs to be remanded to the adjudicating authority - appeal allowed by way of remand.
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