https://www.taxtmi.com/caselaws?id=372268 The Tribunal, considering the precedent set in the M/s. Turbo Energy Ltd. case, ruled in favor of the appellant, stating that the deputation of employees to subsidiaries did not constitute a Manpower Supply Recruitment Agency service due to the absence of an agency-client relationship. As the Revenue failed to provide conflicting decisions, the Tribunal set aside the order confirming the demand for service tax, interest, and penalty, allowing the appeal with consequential benefits. Additionally, the Tribunal clarified that the demand for service tax on employees deputed to a specific company was time-barred, overturning the lower appellate authority's advice to settle under Section 73 (3) of the Finance Act, 1994. en-us Thu, 06 Dec 2018 00:00:00 +0530 Thu, 20 Dec 2018 07:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372268 The Tribunal, considering the precedent set in the M/s. Turbo Energy Ltd. case, ruled in favor of the appellant, stating that the deputation of employees to subsidiaries did not constitute a Manpower Supply Recruitment Agency service due to the absence of an agency-client relationship. As the Revenue failed to provide conflicting decisions, the Tribunal set aside the order confirming the demand for service tax, interest, and penalty, allowing the appeal with consequential benefits. Additionally, the Tribunal clarified that the demand for service tax on employees deputed to a specific company was time-barred, overturning the lower appellate authority's advice to settle under Section 73 (3) of the Finance Act, 1994. Case-Laws Service Tax Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372268