No ST on amount paid for secondment of service engineers from foreign companies who deputed its employees

EXCISE/ST/VAT : Where agreement was entered into for secondment of service engineers from foreign companies to appellant company and from terms of agreement it was clear that parent company had deputed its employees to work in appellant's factory for doing after-sales work and other related works, thus, there being employee-employer relationship, amounts paid to foreign companies would not be liable to service tax under category of 'manpower recruitment or supply agency service'

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