2014 (12) TMI 1094

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....l Commissioner (AR), for the  Respondent. ORDER Service Tax demand of Rs. 59,87,946/- has been confirmed with interest against the appellant in the capacity of service receiver on the ground that the appellant is liable to pay service tax under the category of "Manpower Supply Services" in respect of employees who were deputed by Dell International from abroad. 2. Learned advocate sub....

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....crease, merits salary grade changes, etc. must follow the guidelines of the home location. The assignment letter issued by the company abroad and salary should be paid at home location would show prima facie that the foreign company has provided the 'manpower supply service'. We also find that in paragraph 4 of this Tribunal Stay Order No. 1891/2012, dated 26-12-2012, this fact was taken note of. ....