TMI Blog2018 (3) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... 209 - CESTAT NEW DELHI], where it was held that the reimbursement amount paid by the appellant to the foreign companies is relating to the cost of salaries and wages of the employees working under the appellant - appeal allowed - decided in favor of assessee-Appellants. - Service Tax Appeal No. 51459 of 2014 - FINAL ORDER NO. 50700/2018 - Dated:- 29-1-2018 - Appellants (Rep. by Sh. S.C. Kamara, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corporation (M/s SIC), Japan, who agreed to depute their technical experts on employment basis. The assessee-Appellants have agreed to issue appointment letters to the Japanese experts and also pay monthly salaries in rupee to the technical experts. While obtaining the residential permit from the Foreigner Registration Office, Gurgaon, the Japanese experts reported their purpose of visit of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material available on record, it appears that an identical issue has come up for consideration before the Tribunal in the case of Airbus Group India Pvt. Ltd. vs CST, Delhi, 2016 (45) STR 120 (T-Del.), wherein it was observed that : 6. The second point of dispute regarding service tax liability of the appellant, again on reverse charge basis, under the category of manpower recruitment and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies. The reimbursement amount paid by the appellant to the foreign companies is relating to the cost of salaries and wages of the employees working under the appellant. In CCE v. Computer Sciences Corporation India Pvt. Ltd. (supra) the Tribunal held that for tax purposes the service provided must be by a manpower recruitment agency‟ and such a service has to be in relation to supply of man ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
