Hiring expatriate employees under a contract of employment does not amount to 'Manpower recruitment or supply services'

Last updated: 10 January 2015

Court :
High Court, Allahabad

Brief :
The Hon’ble High Court of Allahabad after observing that the Assessee obtained from its Group companies directly or by transfer of the employees, the services of expatriate employees for which the Assessee paid the salaries of the employees in India, deducted tax and contributed to statutory social security benefits, held that there was no basis whatsoever to hold that in such a transaction, a taxable service involving the recruitment or supply of manpower was provided by a manpower recruitment or supply agency. Hence, the matter was decided in favour of the Assessee.

Citation :
Commissioner of Central Excise..... Respondent Vs. Computer Sciences Corporation India (P.) Ltd..... Assessee [2014] 52 taxmann.com 256 (Allahabad)]

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Bimal Jain
Published in Service Tax
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