Issue before Supreme Court was to decide who was the employer of the seconded employees during the term of their secondment. If the group companies are treated as the employer, then the services provided by them would be liable to tax, On the contrary, if the assessee is treated as the employer, then the amount paid to group companies would be treated as reimbursement on which service tax cannot be levied.
The term proceeding is nowhere defined in the CGST Act. In layman’s terms the term proceeding simply means steps or measures taken in course of an action for enforcing rights, law or regulation.
