Service Tax not leviable on secondment of employees: Comm. Appeal Jaipur

EXCISE/ST/VAT : Commissioner Appeal Jaipur held that no Service Tax would be levied on reimbursement made by the Indian Company to its parent company for employee secondment. It was held that there exists an employer and employee relationship between the seconded employee and Indian Company and thus the same is out of the meaning of services as defined under section 65B(44) of the Finance Act, 1994 and thus not exigible to Service Tax

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