Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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 4828 
Join Channel 
