https://www.taxtmi.com/caselaws?id=268546 The appellant's provision of personnel to group companies was deemed not to constitute supply of manpower service, as the activities were viewed as more about coordination and administrative convenience rather than direct manpower supply. The appellant's liability to pay service tax for the period in question was disputed, with the appellant arguing that the demand for tax was revenue-neutral due to the group companies being registered service tax payers. The court considered the arguments, nature of transactions, and appellant's willingness to make a deposit, ultimately waiving the pre-deposit of balance dues and granting a stay against recovery during the appeal process. en-us Tue, 28 Apr 2015 00:00:00 +0530 Fri, 27 Nov 2015 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268546 The appellant's provision of personnel to group companies was deemed not to constitute supply of manpower service, as the activities were viewed as more about coordination and administrative convenience rather than direct manpower supply. The appellant's liability to pay service tax for the period in question was disputed, with the appellant arguing that the demand for tax was revenue-neutral due to the group companies being registered service tax payers. The court considered the arguments, nature of transactions, and appellant's willingness to make a deposit, ultimately waiving the pre-deposit of balance dues and granting a stay against recovery during the appeal process. Case-Laws Service Tax Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268546