https://www.taxtmi.com/caselaws?id=401706 The Tribunal concluded that the reimbursement of the secondee's salary by the appellant to the parent company did not constitute consideration for manpower recruitment and supply agency services under section 65(68) of the Finance Act, 1994. Consequently, the demand raised by the revenue was deemed meritless, and the impugned order was set aside. The appeal was allowed in favor of the appellant, exempting them from service tax liability under the reverse charge mechanism for the salary reimbursement. The judgment was pronounced on 10.12.2020, granting the appellant any consequential benefits as per law. en-us Thu, 10 Dec 2020 00:00:00 +0530 Tue, 05 Nov 2024 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401706 The Tribunal concluded that the reimbursement of the secondee's salary by the appellant to the parent company did not constitute consideration for manpower recruitment and supply agency services under section 65(68) of the Finance Act, 1994. Consequently, the demand raised by the revenue was deemed meritless, and the impugned order was set aside. The appeal was allowed in favor of the appellant, exempting them from service tax liability under the reverse charge mechanism for the salary reimbursement. The judgment was pronounced on 10.12.2020, granting the appellant any consequential benefits as per law. Case-Laws Service Tax Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401706