https://www.taxtmi.com/caselaws?id=290729 The Tribunal ruled in favor of the appellant, overturning the decision holding them liable for service tax under reverse charge mechanism. The Tribunal emphasized the lack of a service provider-recipient relationship and absence of specific agreements for manpower supply between the appellant and overseas companies. It was concluded that no taxable service was provided as the appellant separately contracted with the deputed employees, and the overseas companies did not control or supervise the deployed staff. The appeal was allowed, with the Tribunal finding no merit in the tax liability imposed by the adjudicating authority. en-us Tue, 24 Sep 2019 00:00:00 +0530 Tue, 17 May 2022 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290729 The Tribunal ruled in favor of the appellant, overturning the decision holding them liable for service tax under reverse charge mechanism. The Tribunal emphasized the lack of a service provider-recipient relationship and absence of specific agreements for manpower supply between the appellant and overseas companies. It was concluded that no taxable service was provided as the appellant separately contracted with the deputed employees, and the overseas companies did not control or supervise the deployed staff. The appeal was allowed, with the Tribunal finding no merit in the tax liability imposed by the adjudicating authority. Case-Laws Service Tax Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290729