https://www.taxtmi.com/caselaws?id=326382 Recovery of actual employee costs for deputing staff to group companies was not taxable as Business Auxiliary Services where the arrangement showed only lending of employees, not an independent service of promoting or marketing goods. The employees remained under the control of the recipient group companies, and the recoveries were on a pure reimbursement basis without any mark-up. On that reasoning, the activity fell outside the charging scope of section 65(19) of the Finance Act, 1994, and the service tax demand was unsustainable. en-us Tue, 05 Jan 2016 00:00:00 +0530 Wed, 09 Nov 2016 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326382 Recovery of actual employee costs for deputing staff to group companies was not taxable as Business Auxiliary Services where the arrangement showed only lending of employees, not an independent service of promoting or marketing goods. The employees remained under the control of the recipient group companies, and the recoveries were on a pure reimbursement basis without any mark-up. On that reasoning, the activity fell outside the charging scope of section 65(19) of the Finance Act, 1994, and the service tax demand was unsustainable. Case-Laws Service Tax Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326382