Service Tax not applicable to salary paid to employees under secondment agreement

Goldman Sachs Services Vs Commissioner Of Central Tax (CESTAT Bangalore)

Facts-

Employees of overseas group companies have come on secondment to the assessee. The assessee has entered into separate employment contract with the seconded personnel and employer-employee relationship exists between the assessee and the seconded personnel.

It is alleged that the activity falls under Business Support Service, Online Information & Database Service and Manpower Recruitment & supply agency service.

Conclusion-

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