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    <title>2019 (8) TMI 8 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that Service Tax was not applicable on the deputation of employees from a group company in Japan to the appellant in India. The Tribunal found that the deputation did not fall under the definition of a &quot;Manpower Supply Agency&quot; and referenced a previous judgment to support its decision. Consequently, the Tribunal set aside the Commissioner&#039;s order confirming the Service Tax demand, emphasizing the lack of a taxable service in the deputation arrangement.</description>
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      <title>2019 (8) TMI 8 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=383819</link>
      <description>The Tribunal ruled in favor of the appellant, holding that Service Tax was not applicable on the deputation of employees from a group company in Japan to the appellant in India. The Tribunal found that the deputation did not fall under the definition of a &quot;Manpower Supply Agency&quot; and referenced a previous judgment to support its decision. Consequently, the Tribunal set aside the Commissioner&#039;s order confirming the Service Tax demand, emphasizing the lack of a taxable service in the deputation arrangement.</description>
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      <pubDate>Wed, 24 Jul 2019 00:00:00 +0530</pubDate>
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