manpower supply services
SECONDMENT/ EXPATRIATION OF STAFF DOES NOT AMOUNT TO ‘MANPOWER SUPPLY SERVICES’. In case of Samsung India Electronics (P.) Ltd. Vs. Commissioner of Central Excise and Service Tax, New Delhi (2015) 59 taxmann.com 444 (New Delhi-CESTAT) honorable Delhi CESTAT held that secondment/expatriation of staff does not amount to ‘manpower supply services’. In the Instant case, assessee was an Indian subsidiary of …