https://www.taxtmi.com/caselaws?id=388137 Deputation of employees to subsidiary companies on reimbursement of actual salary and administrative expenses was not Business Support Service under section 65(105)(zzzq) of the Finance Act, 1994. The arrangement was treated as a manpower supply or deputation model, not a service of business or commerce support, because mere recovery of establishment costs did not satisfy the statutory description of Business Support Service. The Board's clarification on deputation of staff, which placed such arrangements within manpower recruitment or supply agency service, was binding on departmental authorities and had to be followed for classification. en-us Thu, 07 Nov 2019 00:00:00 +0530 Wed, 18 Nov 2020 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388137 Deputation of employees to subsidiary companies on reimbursement of actual salary and administrative expenses was not Business Support Service under section 65(105)(zzzq) of the Finance Act, 1994. The arrangement was treated as a manpower supply or deputation model, not a service of business or commerce support, because mere recovery of establishment costs did not satisfy the statutory description of Business Support Service. The Board's clarification on deputation of staff, which placed such arrangements within manpower recruitment or supply agency service, was binding on departmental authorities and had to be followed for classification. Case-Laws Service Tax Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388137