2025-VIL-1704-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax – Receipt of manpower supply service – Demand of tax – Dropping of demand – Respondent is a part of Oriental Consultants Company Ltd., Japan, (OC, Japan), which is engaged in providing engineering and consultancy services – OC, Japan entered into an agreement with various Indian parties for provision of services through project offices – Respondent is one of project offices of OC, Japan and is registered as a foreign company in India – Department issued show cause notice to Respondent, by proposing demand of Service Tax on Manpower Supply Service provided by OC, Japan to Respondent – Adjudicating Authority dropped demand as proposed in show cause notice – Whether Adjudicating Authority has erred in dropping demand raised in respect of Manpower Supply Service provided by OC, Japan to Respondent – HELD – OC, Japan is a company incorporated in Japan under provisions of Japanese laws and is engaged in execution of various turnkey project, for which, they have established Project Offices in India, which undertakes execution of contracts and receives considerations from Indian customers. Profit remaining in project office at year end are repatriated to OC, Japan. Respondent and OC, Japan are one and same company, as Respondent is merely a Project Office which is registered as a foreign company in India. Respondent being a Project Office cannot be treated as a separate legal entity from OC, Japan and therefore, no tax can be levied on services received by Respondent from OC Japan, as it amounts to “service to self’. Impugned order passed by Adjudicating Authority is uphold – Appeal dismissed
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