Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exe...
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.
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