No supply where an employee is seconded from foreign parent company in India

Honeywell Technology Solutions Lab Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Bangalore) The court observed that a similar issue arose before this Tribunal in the case of Volkswagen India (P.) Ltd. v. CCE, order dated 30-9-2013] upheld in 2016 (42) S.T.R. J145 (S.C) wherein this Tribunal held that the global employees working under the appellant are working as their employees and having an employee-employer relationship. It is further held that there is no supply of manpower service rendered to the appellant by the foreign/holding company. The method of disbursement of salary cannot dete...