Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Merely sharing the staff amongst the group companies and got the ...


Sharing Employees Between Group Companies Not a Taxable Service for Service Tax, Says New Clarification.

January 25, 2018

Case Laws     Service Tax     AT

Merely sharing the staff amongst the group companies and got the reimbursement of cost from such associate company, the same should not be considered as rendering of the taxable service for the purpose of levy of service tax. - AT

View Source

 


 

You may also like:

  1. Supply of Services - activity of holding of shares of subsidiary company by holding company - During the proceedings, the Central and State Governments issued...

  2. Activity of deputation of employees to group companies - No Marketing network services provided to group companies - recovery of expenses in return do not comes under...

  3. Levy of service tax - Reverse Charge (RCM) - employees who were seconded to the assessee by the foreign group companies - It is held that the assessee was, for the...

  4. Deputation of employees to group company - Manpower Supply Recruitment Agency Service - employees were and are kept informed that their services may be utilised for any...

  5. CESTAT ruled that service tax demand under Business Support Service category was unsustainable for cost-sharing arrangements among group companies, as no service element...

  6. Sharing of resources and cost / expenses with the group companies - The activities carried out by the Appellant enables the Participating Group Companies to share the...

  7. Clarification on taxability of shares held in a subsidiary company by the holding company - Delhi SGST - The circular provides a clear-cut clarification, stating that...

  8. Levy of GST - amount recovered from employee on account of third party canteen services provided by Company - obligation under Section 46 of the Factories Act - As the...

  9. Income deemed to accrue or arise in India - offshore supply of design and engineering inextricably linked with manufacturing and supply of equipment, not taxable as Fees...

  10. Levy of service tax under the reverse charge mechanism for manpower services imported from an overseas group company. The agreement involved secondment of employees from...

  11. Levy of service tax - deputation/secondment of employees from a group company in Japan to the appellant in India - neither during the pre-negative list nor post negative...

  12. Manpower Supply service - centralized group company providing various services to other group company - MPCMS is providing personnel to MFL and other group companies -...

  13. Levy of service tax - Employees were deputed to the assessee - receiving services from the overseas company FFECJ through Dispatch Agreement and Secondment Agreement in...

  14. The tribunal held that service tax under reverse charge mechanism is not leviable on commission paid to directors treated as salary in the company's books of accounts...

  15. Manpower recruitment or supply agency service - deputation of employees - To provide general back office and operational support to such group companies situated...

 

Quick Updates:Latest Updates