https://www.taxtmi.com/caselaws?id=440209 The Tribunal classified the respondent's sharing of corporate staff services as falling under "manpower recruitment or supply agent" under the Finance Act, 1994. It held that payments made by group companies to the respondent constituted "consideration" for services provided, not mere reimbursement. The Tribunal upheld the extended limitation period for issuing the show cause notice due to the respondent's non-disclosure of the staff sharing arrangement. The Revenue's appeal was allowed, the impugned order set aside, and the matter remanded for fresh quantification of tax payable, interest, and penalties as per the Show Cause Notice. en-us Tue, 11 Jul 2023 00:00:00 +0530 Tue, 10 Mar 2026 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440209 The Tribunal classified the respondent's sharing of corporate staff services as falling under "manpower recruitment or supply agent" under the Finance Act, 1994. It held that payments made by group companies to the respondent constituted "consideration" for services provided, not mere reimbursement. The Tribunal upheld the extended limitation period for issuing the show cause notice due to the respondent's non-disclosure of the staff sharing arrangement. The Revenue's appeal was allowed, the impugned order set aside, and the matter remanded for fresh quantification of tax payable, interest, and penalties as per the Show Cause Notice. Case-Laws Service Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440209