https://www.taxtmi.com/caselaws?id=255753 The Tribunal ruled in favor of the appellants, disbursement agents for their companies, in a service tax liability case. Despite Revenue's claim that the employees provided manpower services due to salary disbursements, the Tribunal found in favor of the appellants. The absence of a formal agreement, lack of evidence, and direct Provident Fund payments by the companies supported the appellants' defense. The Tribunal granted a waiver of pre-deposit and a stay against recovery, emphasizing the significance of factual evidence and agreements in determining service tax liability. en-us Fri, 11 Apr 2014 00:00:00 +0530 Fri, 13 May 2016 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255753 The Tribunal ruled in favor of the appellants, disbursement agents for their companies, in a service tax liability case. Despite Revenue's claim that the employees provided manpower services due to salary disbursements, the Tribunal found in favor of the appellants. The absence of a formal agreement, lack of evidence, and direct Provident Fund payments by the companies supported the appellants' defense. The Tribunal granted a waiver of pre-deposit and a stay against recovery, emphasizing the significance of factual evidence and agreements in determining service tax liability. Case-Laws Service Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255753