2014 (12) TMI 873

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..... are on principal to principal basis and the applicant is having full control over the employee and all the salaries of the employees are paid by the applicant directly to the employee only. - prima facie we are of the view that the applicant does not fall under the category of manpower recruitment service under the reverse charge mechanism. Therefore, the amount paid by the applicant is sufficien .....

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..... the agreement, between the appellant and their foreign entity, who has sent employees to the applicant but the agreement between the parties clearly shows that the employees which are sent to the applicants are on principal to principal basis and the applicant is having full control over the employee and all the salaries of the employees are paid by the applicant directly to the employee only. .....

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