2014 (12) TMI 1094

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t itself in paragraph relating ‘Compensation and Benefits’, the agreement says during the assignment, salary continues to be paid from the home location. Promotional increase, merits salary grade changes, etc. must follow the guidelines of the home location. The assignment letter issued by the company abroad and salary should be paid at home location would show prima facie that the foreign company .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER Service Tax demand of ₹ 59,87,946/- has been confirmed with interest against the appellant in the capacity of service receiver on the ground that the appellant is liable to pay service tax under the category of Manpower Supply Services in respect of employees who were deputed by Dell International from abroad. 2. Learned advocate submits that the very same issue had come up .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ollow the guidelines of the home location. The assignment letter issued by the company abroad and salary should be paid at home location would show prima facie that the foreign company has provided the manpower supply service . We also find that in paragraph 4 of this Tribunal Stay Order No. 1891/2012, dated 26-12-2012, this fact was taken note of. In that paragraph, there is an observation that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X