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- It can be understood that the global entity has created a network of computers and pr...