No Service Tax on Reimbursable salary paid to seconded employee: CESTAT Bangalore

CAE Simulation Technologies Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Bangalore) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, partly allowed the appeal filed by the appellant against the service tax demand confirmed by the Commissioner. The dispute primarily concerned service tax liability under the reverse charge mechanism on technical services received from the appellant’s foreign holding company, management services received from an associate company, and amounts collected under a cost-sharing arrangement. During an audit covering the period from O...