https://www.taxtmi.com/caselaws?id=357539 The Tribunal allowed the appeal filed by the assessee-Appellants, setting aside the Order-in-Original passed by the Commissioner (Appeals). It was held that the service provided by the parent company did not fall under the category of "Manpower Recruitment and Supply Agency Services," as the employees were working as the assessee-Appellants' employees with an employer-employee relationship. The Tribunal emphasized the absence of a profit or financial benefit in cases of deputation of employees between companies, leading to the conclusion that no tax liability for service tax on reverse charge basis arose in this scenario. en-us Mon, 29 Jan 2018 00:00:00 +0530 Sat, 24 Mar 2018 08:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357539 The Tribunal allowed the appeal filed by the assessee-Appellants, setting aside the Order-in-Original passed by the Commissioner (Appeals). It was held that the service provided by the parent company did not fall under the category of "Manpower Recruitment and Supply Agency Services," as the employees were working as the assessee-Appellants' employees with an employer-employee relationship. The Tribunal emphasized the absence of a profit or financial benefit in cases of deputation of employees between companies, leading to the conclusion that no tax liability for service tax on reverse charge basis arose in this scenario. Case-Laws Service Tax Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357539