TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Service tax liability was confirmed on manpower supply services received from overseas entities during 2008-2013, following precedent set in Northern Operating Systems case. Tribunal held that overseas personnel deployment constituted taxable manpower supply services under reverse charge mechanism based on analysis of cost reimbursement agreements. However, extended period of limitation was not invokable for demand computation. Since appellant had already paid service tax with interest on ITSS and training services before show cause notice, penalties were set aside. Matter remanded to adjudicating authority to recalculate liability within normal limitation period. Appeal allowed partially through remand for revised assessment.
TaxTMI 
TaxTMI 
