https://www.taxtmi.com/caselaws?id=268169 Deputation of employees by group companies against reimbursement of actual salary cost does not constitute manpower recruitment or supply agency service when control and supervision remain with the deputing entity and no profit element arises. The arrangement is treated as an internal group deployment for the benefit of related companies, not a commercial supply of manpower to a client. On identical facts, binding precedent had already held that such deputation falls outside the taxable service category, so service tax is not leviable on the reimbursement amounts. en-us Tue, 15 Sep 2015 00:00:00 +0530 Sat, 19 Nov 2016 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268169 Deputation of employees by group companies against reimbursement of actual salary cost does not constitute manpower recruitment or supply agency service when control and supervision remain with the deputing entity and no profit element arises. The arrangement is treated as an internal group deployment for the benefit of related companies, not a commercial supply of manpower to a client. On identical facts, binding precedent had already held that such deputation falls outside the taxable service category, so service tax is not leviable on the reimbursement amounts. Case-Laws Service Tax Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268169