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2019 (8) TMI 8 - CESTAT NEW DELHILevy of service tax - deputation/secondment of employees from a group company in Japan to the appellant in India - period from 01 April, 2014 to 31 March, 2015 - Manpower Supply Services or not - HELD THAT:- It is not in dispute that the issue involved in this appeal is similar to the issues involved in the appeal that came up for decision before the Division Bench of the Tribunal in M/S INDIA YAMAHA MOTOR PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, NEW DELHI [2019 (7) TMI 772 - CESTAT NEW DELHI] where Division Bench 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. Appeal allowed - decided in favor of appellant.
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