https://www.taxtmi.com/caselaws?id=350471 Mere deputation of employees to group companies against remuneration does not, by itself, establish taxable Manpower Recruitment and Supply Agency Service; liability depends on whether a genuine service provider-service recipient relationship exists on the facts. The tribunal held that the corporate constitution of each entity and the shareholding pattern of the recipient companies had to be examined before fastening the levy. As these foundational facts were not properly verified, the matter was remanded for de novo adjudication with fresh factual and legal examination, and the appeal was allowed to that extent. en-us Thu, 12 Oct 2017 00:00:00 +0530 Tue, 07 Nov 2017 06:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350471 Mere deputation of employees to group companies against remuneration does not, by itself, establish taxable Manpower Recruitment and Supply Agency Service; liability depends on whether a genuine service provider-service recipient relationship exists on the facts. The tribunal held that the corporate constitution of each entity and the shareholding pattern of the recipient companies had to be examined before fastening the levy. As these foundational facts were not properly verified, the matter was remanded for de novo adjudication with fresh factual and legal examination, and the appeal was allowed to that extent. Case-Laws Service Tax Thu, 12 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350471