Service Tax on secondment Services of employees of Overseas group company

C.C.,C.E. & S.T.-Bangalore Vs Northern Operating Systems Pvt Ltd. (Supreme Court) A co-joint reading of the documents on record show show that the assessee had operational or functional control over the seconded employees; it was potentially liable for the performance of the tasks assigned to them. That it paid (through reimbursement) the amounts equivalent to the salaries of the seconded employees – because of the obligation of the overseas employer to maintain them on its payroll, has two consequences: one, that the seconded employees continued on the rolls of the overseas employer; tw...