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    <title>2013 (10) TMI 340 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore held that the deputation of employees from a foreign company to an Indian company did not amount to manpower supply service, waiving the service tax liability. The appellant was deemed eligible for CENVAT credit for any potential service tax paid. The Tribunal&#039;s decision to waive the pre-deposit requirement indicated a favorable view towards the appellant, focusing on the nature of the deputation arrangement and distinguishing it from manpower supply service. Penalties under the Finance Act 1994 were not explicitly addressed in the judgment.</description>
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    <pubDate>Wed, 28 Aug 2013 00:00:00 +0530</pubDate>
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      <title>2013 (10) TMI 340 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=237885</link>
      <description>The Appellate Tribunal CESTAT Bangalore held that the deputation of employees from a foreign company to an Indian company did not amount to manpower supply service, waiving the service tax liability. The appellant was deemed eligible for CENVAT credit for any potential service tax paid. The Tribunal&#039;s decision to waive the pre-deposit requirement indicated a favorable view towards the appellant, focusing on the nature of the deputation arrangement and distinguishing it from manpower supply service. Penalties under the Finance Act 1994 were not explicitly addressed in the judgment.</description>
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      <pubDate>Wed, 28 Aug 2013 00:00:00 +0530</pubDate>
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