No service tax on amount paid to employees deployed from a company outside India

Imasen Manufacturing India Private Limited Vs. Assistant Commissioner (Commissioner Appeals, CGST, Jaipur) In M/s Imasen Manufacturing India Private Limited vs. Assistant Commissioner, CGST Division-E, Behror [OIA No. 202(SM)ST/JPR/2021 dated June 9, 2021], M/s Imasen Manufacturing India Private Limited (Appellant) is engaged in the manufacture of Car Seat/ Car Seat Adjuster. The Appellant deputed seconded employees from M/s Imasen Electric Industrial Company Ltd., Japan (IEIC) and entered into a contract of employment with each employee and paid for the same to IEIC. It is to be noted that wh...