https://www.taxtmi.com/caselaws?id=403120 The Tribunal set aside the impugned order, determining that the arrangement between the appellant and Target, USA, did not qualify as 'Manpower Recruitment or Supply Agency Service'. It recognized an employer-employee relationship between the appellant and seconded employees, ruling that reimbursements and payroll processing charges were not subject to service tax. Consequently, the demand for differential service tax, interest, and penalties was deemed unsustainable, resulting in the appeal being allowed in favor of the appellant. en-us Tue, 19 Jan 2021 00:00:00 +0530 Wed, 30 Oct 2024 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403120 The Tribunal set aside the impugned order, determining that the arrangement between the appellant and Target, USA, did not qualify as 'Manpower Recruitment or Supply Agency Service'. It recognized an employer-employee relationship between the appellant and seconded employees, ruling that reimbursements and payroll processing charges were not subject to service tax. Consequently, the demand for differential service tax, interest, and penalties was deemed unsustainable, resulting in the appeal being allowed in favor of the appellant. Case-Laws Service Tax Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403120