Judgment Search Results Home > Cases Phrase: foreign recruitment act 1874 Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 2 results (0.177 seconds)

CalvIn Wooding Consulting Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR411

..... , in their appeal memos, these appellants had admitted that, they had provided 'consulting engineers' services, it was sought to be argued that, they had, in fact, provided "manpower recruitment" services and that for this purpose the search for engineers was done abroad in austria and france because these appellants were functioning at those places and they had, therefore, performed these services ..... the service of providing manpower was not targeted towards any other country, because the selection and recruitment was required to be made for grasim which was in india and not for any other person ..... even if the search was made globally or anywhere else than in india, the recruitment was to be made in india and the service of providing the manpower was targeted to grasim ..... the payment of service tax, the proceedings, on the basis of these two show cause notices, were not vitiated and that the said amounts were payable by way of service tax for the manpower recruitment service, which was rendered to grasim by these appellants (service tax appeal nos. ..... 163 of 2005 are concerned, they had provided the service of "manpower recruitment" because they were required to search and recruit chief process manager - lyocell, lyocell technology/engineers - technologists). ..... there is no immunity to any foreigner from the applicability of the provisions of the said act and foreigners and other non-residents were equally liable for the service tax when services were provided by them to a recipient in .....

M/S. Gap International Sourcing (India) Pvt. Ltd. Vs. Cst, Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... to business or commerce as specified in these rules, which are treated as exported, when the same have been provided in relation to business or commerce to a recipient located outside india and payment for the service has been received in foreign exchange and in case of such services are provided by an offshore service provider, the same are treated as received in india if the same have been received by a recipient located in india for use in relation to business or commerce. ..... based services, as specified in these rules, which are treated as exported if the same have been performed outside india, either in full or even partly; and payment has been received in convertible foreign exchange and such services, when provided by an offshore service provider are treated as received in india, if the same have been performed in india either in full or even partly; and (iii ..... . 8.4.thus the export of service rules, 2005 and taxation of service (provided from outside india and received in india) rules, 2006, readwith section 66a of the finance act, 1994 are fully in accordance with the law laid down by the apex court in case of all india federation of tax practitioners (supra) and association of leasing and financial service companies (supra) that service tax ..... in fact, it is not uncommon for corporate to emphasize the local expertise in the recruitment of various staff deployed for the provision of these services in terms of their proficiency in local knowledge, customs and/or traditions etc .....