https://www.taxtmi.com/caselaws?id=259830 The Tribunal held that the appellant was not liable to discharge service tax under the reverse charge mechanism for payments to a foreign company. The employees were treated as the appellant's own, with obligations like pension and social services benefits being reimbursed to the foreign company. The agreement indicated direct control and management by the appellant, negating the foreign company's provision of services. Citing precedents, the Tribunal emphasized critical requirements for taxability, setting aside the order and allowing the appeal with consequential relief. en-us Thu, 12 Feb 2015 00:00:00 +0530 Fri, 22 May 2015 15:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259830 The Tribunal held that the appellant was not liable to discharge service tax under the reverse charge mechanism for payments to a foreign company. The employees were treated as the appellant's own, with obligations like pension and social services benefits being reimbursed to the foreign company. The agreement indicated direct control and management by the appellant, negating the foreign company's provision of services. Citing precedents, the Tribunal emphasized critical requirements for taxability, setting aside the order and allowing the appeal with consequential relief. Case-Laws Service Tax Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259830