Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
CESTAT dismissed the revenue's appeal and affirmed the impugned order, thereby dropping the demand for service tax for the post-negative list period 1.7.2012-31.3.2015 in respect of "manpower supply service" allegedly provided by an overseas group entity to its Indian group company. The Tribunal held that the transactions constituted deputation/secondment of employees to execute the overseas principal's own contract and did not amount to supply of manpower by an agency; thus no taxable manpower recruitment or supply service arose. The CESTAT distinguished contrary apex court authority on facts and relied on prior tribunal and HC reasoning; the revenue's challenge was dismissed.
CESTAT dismissed the revenue's appeal and affirmed the impugned order, thereby dropping the demand for service tax for the post-negative list period 1.7.2012-31.3.2015 in respect of "manpower supply service" allegedly provided by an overseas group entity to its Indian group company. The Tribunal held that the transactions constituted deputation/secondment of employees to execute the overseas principal's own contract and did not amount to supply of manpower by an agency; thus no taxable manpower recruitment or supply service arose. The CESTAT distinguished contrary apex court authority on facts and relied on prior tribunal and HC reasoning; the revenue's challenge was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
