https://www.taxtmi.com/caselaws?id=766470 Reimbursement of actual salary and overhead costs to a lead joint venture partner was held not to constitute taxable consideration for manpower supply service under the Finance Act, 1994, because the personnel remained the partner's employees and the arrangement did not create a real service provider-service recipient relationship. The demand was also held time-barred, as the department had prior knowledge of the same transaction matrix from an earlier notice, so the extended period of limitation could not be invoked. On both issues, the demand, together with consequential interest and penalty, was set aside. en-us Tue, 25 Feb 2025 00:00:00 +0530 Wed, 26 Feb 2025 08:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766470 Reimbursement of actual salary and overhead costs to a lead joint venture partner was held not to constitute taxable consideration for manpower supply service under the Finance Act, 1994, because the personnel remained the partner's employees and the arrangement did not create a real service provider-service recipient relationship. The demand was also held time-barred, as the department had prior knowledge of the same transaction matrix from an earlier notice, so the extended period of limitation could not be invoked. On both issues, the demand, together with consequential interest and penalty, was set aside. Case-Laws Service Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766470