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2018 (2) TMI 1679 - AT - Service TaxLevy of service tax - Debit entries made in the books for deployment of Officers - Revenue entertained a view that the appellant is liable to Service Tax on such consideration, on reverse charge basis in terms of Section 66A of the Finance Act, 1994 under the category of ‘manpower recruitment or supply agency service’ - Held that: - the appellant has not received any service to be taxed in the present situation. The debit entries are for maintaining complete financial transaction on behalf of SNC, Canada - it is clear that SNC, Canada cannot be categorized as a manpower recruitment or supply agency while involving deputing their own staff to execute their own contract in India - liability set aside - appeal allowed - decided in favor of appellant.
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