https://www.taxtmi.com/caselaws?id=359353 The Tribunal ruled in favor of the appellant, finding that an employer-employee relationship existed between the appellant and the deputed personnel from a foreign principal working in their factory. The agreements, salary payments, Provident Fund contributions, and control over the deputees supported this conclusion. The Tribunal determined that the appellant did not fall under the category of Manpower Recruitment and Supply Agency Services, as the deputation did not involve a manpower supply service from foreign entities. As a result, the order demanding Service Tax was set aside, and the appeal was allowed. en-us Fri, 23 Mar 2018 00:00:00 +0530 Sat, 28 Apr 2018 07:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359353 The Tribunal ruled in favor of the appellant, finding that an employer-employee relationship existed between the appellant and the deputed personnel from a foreign principal working in their factory. The agreements, salary payments, Provident Fund contributions, and control over the deputees supported this conclusion. The Tribunal determined that the appellant did not fall under the category of Manpower Recruitment and Supply Agency Services, as the deputation did not involve a manpower supply service from foreign entities. As a result, the order demanding Service Tax was set aside, and the appeal was allowed. Case-Laws Service Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359353