https://www.taxtmi.com/caselaws?id=360659 Deputation of employees from a parent company to an appellant was held not taxable as manpower recruitment or supply agency service where the deputed staff worked under the appellant's control and supervision, tax was deducted at source from their salary and perks, and no separate consideration was paid to the parent company. On those facts, there was no agency-client relationship; the arrangement was treated as an employer-employee relationship, and the salary disbursement method did not change the true character of the transaction. The demand for service tax on a reverse charge basis, along with interest and penalties, was therefore not sustainable. en-us Tue, 27 Mar 2018 00:00:00 +0530 Mon, 17 Jun 2019 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360659 Deputation of employees from a parent company to an appellant was held not taxable as manpower recruitment or supply agency service where the deputed staff worked under the appellant's control and supervision, tax was deducted at source from their salary and perks, and no separate consideration was paid to the parent company. On those facts, there was no agency-client relationship; the arrangement was treated as an employer-employee relationship, and the salary disbursement method did not change the true character of the transaction. The demand for service tax on a reverse charge basis, along with interest and penalties, was therefore not sustainable. Case-Laws Service Tax Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360659