https://www.taxtmi.com/caselaws?id=239168 The tribunal ruled in favor of the appellant, granting a waiver from pre-deposit of dues and staying the recovery during the appeal period. The tribunal determined that the transaction between the Indian entity and the Italian holding-company did not involve the supply of labor services subject to service tax. It was established that the personnel seconded by the holding-company were considered employees of the Indian company during the deputation period, as outlined in the inter-company secondment agreement. The method of salary disbursement and control over the assignees supported the conclusion that the deputation did not constitute the supply of labor services. en-us Tue, 02 Jul 2013 00:00:00 +0530 Mon, 06 Jan 2014 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239168 The tribunal ruled in favor of the appellant, granting a waiver from pre-deposit of dues and staying the recovery during the appeal period. The tribunal determined that the transaction between the Indian entity and the Italian holding-company did not involve the supply of labor services subject to service tax. It was established that the personnel seconded by the holding-company were considered employees of the Indian company during the deputation period, as outlined in the inter-company secondment agreement. The method of salary disbursement and control over the assignees supported the conclusion that the deputation did not constitute the supply of labor services. Case-Laws Service Tax Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239168