https://www.taxtmi.com/caselaws?id=779660 CESTAT dismissed the revenue's appeal and upheld the impugned order, thereby dropping the service tax demand for the post-negative list period (1.7.2012-31.3.2015) on manpower services provided by an overseas group company to its Indian group affiliate. The Tribunal treated the debit entries as internal chargebacks for deployed staff executing the overseas principal's contracts, not as taxable manpower supply or recruitment services, and distinguished the Apex Court decision relied upon by the revenue. en-us Wed, 08 Oct 2025 00:00:00 +0530 Fri, 10 Oct 2025 10:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779660 CESTAT dismissed the revenue's appeal and upheld the impugned order, thereby dropping the service tax demand for the post-negative list period (1.7.2012-31.3.2015) on manpower services provided by an overseas group company to its Indian group affiliate. The Tribunal treated the debit entries as internal chargebacks for deployed staff executing the overseas principal's contracts, not as taxable manpower supply or recruitment services, and distinguished the Apex Court decision relied upon by the revenue. Case-Laws Service Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779660