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2018 (4) TMI 1464 - CESTAT NEW DELHIManpower 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: - this issue has been considered by the Tribunal in the case of Airbus Group India Pvt. Ltd. vs. Commissioner of Service Tax, Delhi [2016 (7) TMI 1209 - CESTAT NEW DELHI] and stands decided in favor of the appellant, where reliance placed in CCE vs. Arvind Mills Ltd. (2014 (4) TMI 132 - GUJARAT HIGH COURT), the Hon’ble Gujarat High Court 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. Appeal allowed - decided in favor of appellant.
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