No Service Tax on Expatriate Salary Payments Due to Absence of Secondment Agreement: CESTAT Hyderabad

Bharathi Cement Corporation Pvt Ltd Vs Commissioner of Central Tax Guntur – GST (CESTAT Hyderabad) In this case, the appellant challenged an order that confirmed a demand of service tax on reimbursements made to a foreign company in relation to expatriate employees working in India. The dispute arose after the department alleged that payments made by the appellant to a foreign entity towards the salaries and related costs of expatriate employees constituted consideration for taxable services. The department treated these payments as taxable under the category of management consultancy se...