https://www.taxtmi.com/caselaws?id=404530 The Tribunal concluded that the appellant was not liable to pay service tax under the category of "Manpower Recruitment or Supply Agency Service." The seconded employees were found to be under the exclusive employment of the appellant, indicating an employer-employee relationship. The reimbursement of expenses was made at actual costs without any markup, and the parent company was not considered to be in the business of supplying manpower. The Tribunal set aside the impugned order, allowing the appeal of the appellant. en-us Thu, 18 Feb 2021 00:00:00 +0530 Wed, 24 Feb 2021 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404530 The Tribunal concluded that the appellant was not liable to pay service tax under the category of "Manpower Recruitment or Supply Agency Service." The seconded employees were found to be under the exclusive employment of the appellant, indicating an employer-employee relationship. The reimbursement of expenses was made at actual costs without any markup, and the parent company was not considered to be in the business of supplying manpower. The Tribunal set aside the impugned order, allowing the appeal of the appellant. Case-Laws Service Tax Thu, 18 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404530