https://www.taxtmi.com/caselaws?id=766470 CESTAT Kolkata held that reimbursements received by appellant for employee salaries in a joint venture arrangement did not constitute taxable service under manpower supply provisions. The tribunal found that since appellant's own employees were deployed and only actual salary costs were reimbursed, this did not fall under taxable manpower supply service as defined in Service Tax Rules. The case was covered by SC precedent in Boeing India Defense, which established that reimbursable expenditure became part of taxable service valuation only from May 14, 2015. Additionally, the demand was barred by limitation as the show cause notice invoking extended period was issued despite department's prior knowledge of appellant's activities. Appeal was allowed and impugned order set aside. en-us Tue, 25 Feb 2025 00:00:00 +0530 Wed, 26 Feb 2025 08:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766470 CESTAT Kolkata held that reimbursements received by appellant for employee salaries in a joint venture arrangement did not constitute taxable service under manpower supply provisions. The tribunal found that since appellant's own employees were deployed and only actual salary costs were reimbursed, this did not fall under taxable manpower supply service as defined in Service Tax Rules. The case was covered by SC precedent in Boeing India Defense, which established that reimbursable expenditure became part of taxable service valuation only from May 14, 2015. Additionally, the demand was barred by limitation as the show cause notice invoking extended period was issued despite department's prior knowledge of appellant's activities. Appeal was allowed and impugned order set aside. Case-Laws Service Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766470