Service Tax on Expat salary reimbursement on Deputation

India Yamaha Motors Pvt. Ltd. Vs. Commissioner of Customs (CESTAT Delhi)

For the demand relating to the period from 1 April, 2012 to 1  July, 2012 i.e. pre negative list period:

The definition of manpower recruitment and supply agency is relevant for the impugned adjudication. Section 65(68) of the Act defines manpower recruitment and supply agency to mean any person engaged in providing any service, directly or indirectly, in any manner of recruitment or supply of manpower, tempo

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