2024-VIL-460-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Deputation/assignment of qualified and skilled personnel under Dispatch Agreement and Secondment Agreement – Department of the view that assignment of employees deputed by the foreign company to the respondent-assessee against receipt of consideration is an activity under Section 65B(44) of the Finance Act, 1994 - whether the principle of law laid down by the Hon’ble Supreme Court is applicable to receiving of services from the overseas company through Dispatch Agreement and Secondment Agreement in deployment of qualified and skilled employees – HELD – A careful reading of the Dispatch Agreement along with the Secondment Agreement and also the contract of the employment, letter of employment etc. reveals that the terms and conditions are more or less similar to the one referred to in para 3 of the judgment of the Hon’ble Supreme Court in Northern Operating Systems Pvt. Ltd. - In the present case, it is admitted that the employees were assigned /deputed to the respondent’s company; there is no existence of relationship of employer and employee between the respondent and the personnels deputed by overseas company - the impugned order is set aside and the matter is remanded to the adjudicating authority to compute the liability of the service tax payable with interest for the normal period of limitation – Revenue appeal is allowed by remand
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