https://www.taxtmi.com/caselaws?id=241920 Where deputed personnel are prima facie functioning as employees of the recipient entity, routing part of their remuneration through the foreign parent company does not, by itself, establish manpower supply service. The available record and the Board circular indicated that an employer-employee relationship may take the arrangement outside service tax on manpower supply, so the issue required fuller examination at the appeal stage. On that basis, the tribunal found a prima facie case, waived the pre-deposit requirement, and stayed recovery of the disputed dues pending disposal of the appeal. en-us Thu, 30 Aug 2012 00:00:00 +0530 Fri, 03 Jan 2014 19:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241920 Where deputed personnel are prima facie functioning as employees of the recipient entity, routing part of their remuneration through the foreign parent company does not, by itself, establish manpower supply service. The available record and the Board circular indicated that an employer-employee relationship may take the arrangement outside service tax on manpower supply, so the issue required fuller examination at the appeal stage. On that basis, the tribunal found a prima facie case, waived the pre-deposit requirement, and stayed recovery of the disputed dues pending disposal of the appeal. Case-Laws Service Tax Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241920