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    <title>2014 (4) TMI 252 - CESTAT NEW DELHI</title>
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    <description>The appellant challenged a service tax demand confirmation related to the classification of services as &#039;Man-power Recruitment or Supply Agency&#039; under Section 65(105)(k) of the Act. The impugned order considered remittances to overseas group companies as taxable services. The Tribunal, citing the Volkswagen India (Pvt.) Ltd. case, allowed the appeal and quashed the adjudication order. Additionally, a refund adjustment issue arose, with the Tribunal declaring the appellant entitled to a refund, clarifying it was not a direct refund order but recognized the appellant&#039;s right to refund ex debito justitia.</description>
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    <pubDate>Tue, 18 Feb 2014 00:00:00 +0530</pubDate>
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      <title>2014 (4) TMI 252 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=245781</link>
      <description>The appellant challenged a service tax demand confirmation related to the classification of services as &#039;Man-power Recruitment or Supply Agency&#039; under Section 65(105)(k) of the Act. The impugned order considered remittances to overseas group companies as taxable services. The Tribunal, citing the Volkswagen India (Pvt.) Ltd. case, allowed the appeal and quashed the adjudication order. Additionally, a refund adjustment issue arose, with the Tribunal declaring the appellant entitled to a refund, clarifying it was not a direct refund order but recognized the appellant&#039;s right to refund ex debito justitia.</description>
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      <pubDate>Tue, 18 Feb 2014 00:00:00 +0530</pubDate>
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