2026-VIL-709-CESTAT-HYD-ST
  1. Home
  2. 2026-VIL-709-CESTAT-HYD-ST

SERVICE TAX CESTAT Cases

Service Tax - Manpower Recruitment or Supply Agency Services - Appellants were providing manpower services to M/s Pulivendula Polymers Pvt Ltd (PPPL) and were paying monthly salaries to the workers after collecting the amounts from PPPL - Whether the appellants can be considered as providers of MRSAS to PPPL or were they employees of PPPL merely disbursing salaries on their behalf – HELD - The crucial fact to determine whether the appellants were employees of PPPL or providers of MRSAS was whether the appellants were able to establish that they were regular employees of PPPL and were only disbursing the salaries on behalf of PPPL to the workers. The appellants had not been able to establish this fact conclusively. The department had relied on letters issued by PPPL indicating that the appellants were provided remuneration/consideration, which were not on record - The fact that the PF registration of the contract employees was in the name of PPPL did not conclusively establish that the appellants were employees, as the principal employer can obtain PF registration under the relevant law – The matter is remanded back to the original adjudicating authority to provide an opportunity to the appellants to produce relevant documents to prove that they were regular employees of PPPL and were only disbursing salaries on their behalf, and thereafter a view can be taken on whether they can be treated as providers of MRSAS or merely as employees of PPPL – The appeals are allowed by way of remand
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
By CA 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

Security-Code
New Code?

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.

Security-Code
New Code?

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?