2025-VIL-1010-CESTAT-BLR-ST
  1. Home
  2. 2025-VIL-1010-CESTAT-BLR-ST

SERVICE TAX CESTAT Cases

Service Tax - Manpower Recruitment or Supply Agency Service – Service tax on deputation charges collected for Deputation of Employees – Appellant was deputing its employees to other refineries and collecting deputation charges. Department considered such deputation charges as falling under the category of 'Manpower Recruitment or Supply Agency Service' and initiated proceedings to demand service tax - Whether the deputation charges collected by the appellant for deputing its employees to other refineries can be considered as 'Manpower Recruitment or Supply Agency Service' and subjected to service tax - HELD - The appellant was not engaged in 'Manpower Recruitment or Supply Agency Service' to bring it under the ambit of Section 65(68) of the Finance Act, 1994. The judgment relied upon by the department in the matter of CCE & ST, Bangalore vs. Northern Operating Systems Pvt. Ltd. is not applicable in the present case as the issue involved in that matter was relating to secondment of employees by an overseas entity for the purpose of completion of the assessee's job – the appellant had deputed their staff to other refineries and had collected the deputation charges for the said deputation of their employees. However, appellant is not engaged in ‘Manpower Recruitment or Supply Agency Service’ to bring under the ambit of Section 65(68) of the Finance Act, 1994 - Further, the department had earlier dropped the demand for the previous period in the appellant's own case, and once the demand is dropped, the department has no reason or justification to confirm the demand for the subsequent period without the order being set aside by the appellate authorities – The impugned order is set aside and the appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GST changes in July '25
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?