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    <title>2021 (3) TMI 465 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the arrangement of experts on secondment did not constitute the parent company supplying manpower to the appellant. Therefore, no service tax was payable under Reverse Charge Mechanism. The decision also addressed the issues of limitation and penalty, ultimately setting aside the demand, interest, and penalty imposed by the Commissioner.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the arrangement of experts on secondment did not constitute the parent company supplying manpower to the appellant. Therefore, no service tax was payable under Reverse Charge Mechanism. The decision also addressed the issues of limitation and penalty, ultimately setting aside the demand, interest, and penalty imposed by the Commissioner.</description>
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