Service Tax on salary paid to ‘secondee’, to parent company under RCM

M/s  Nektar Therapeutics (India) Pvt Ltd vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)

The short issue, therefore, arising for our consideration is whether the reimbursement of salary paid to the ‘secondee’, to the parent company, Nektar USA amounted consideration for provision of manpower recruitment and supply agency services, within the meaning of section 65(68) of the Finance Act, 1994.

Tribunal in the case of Nissin Brake India Pvt. Ltd. (supra) has held that deputed employees working u

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