https://www.taxtmi.com/caselaws?id=293779 The appeal challenging the tax demand under sections 73, 75, and 78 of the Finance Act, 1994, for the period from October 2009 to March 2014, was allowed. The Tribunal set aside the tax demand for both the pre-'negative list' and post-'negative list' periods, concluding that the remittances for employee salaries to foreign associates under 'manpower recruitment and supply agency service' were not taxable. The Tribunal's decision was influenced by previous rulings, including a relevant SC decision on reimbursable expenses. The impugned order lacked findings on taxability post-July 2012, leading to the appeal's success. en-us Fri, 19 Jul 2019 00:00:00 +0530 Wed, 13 Nov 2024 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293779 The appeal challenging the tax demand under sections 73, 75, and 78 of the Finance Act, 1994, for the period from October 2009 to March 2014, was allowed. The Tribunal set aside the tax demand for both the pre-'negative list' and post-'negative list' periods, concluding that the remittances for employee salaries to foreign associates under 'manpower recruitment and supply agency service' were not taxable. The Tribunal's decision was influenced by previous rulings, including a relevant SC decision on reimbursable expenses. The impugned order lacked findings on taxability post-July 2012, leading to the appeal's success. Case-Laws Service Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293779