https://www.taxtmi.com/caselaws?id=752319 CESTAT Bangalore held that service tax was leviable on manpower supply services received by the assessee from an overseas company through Dispatch and Secondment Agreements for deployment of qualified employees. Following the SC precedent in Northern Operating Systems Pvt. Ltd., the tribunal found the agreements substantially similar to those in the SC case, establishing a taxable service relationship. However, the extended period of limitation was rejected following the SC ruling. The matter was remanded to the adjudicating authority to compute service tax liability with interest for the normal limitation period only. en-us Fri, 03 May 2024 00:00:00 +0530 Wed, 08 May 2024 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752319 CESTAT Bangalore held that service tax was leviable on manpower supply services received by the assessee from an overseas company through Dispatch and Secondment Agreements for deployment of qualified employees. Following the SC precedent in Northern Operating Systems Pvt. Ltd., the tribunal found the agreements substantially similar to those in the SC case, establishing a taxable service relationship. However, the extended period of limitation was rejected following the SC ruling. The matter was remanded to the adjudicating authority to compute service tax liability with interest for the normal limitation period only. Case-Laws Service Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752319