No ST under RCM on deployment of Employees of Parent Company & Payment of Salaries to them

Komatsu India Pvt. Ltd. Vs. Commissioner of Service Tax (CESTAT Chennai) The issue under consideration is whether the service tax under RCM will be levied on deputed employees working under control, direction and supervision of overseas companies? CESTAT states that, on perusal of the contract entered into between both the sides, we find that there is no existence of service provider-service recipient relationship. Further, the appellant had also separately entered into contract with the employees deputed by the group companies, providing for payment of salary and other benefits. Mere transfer...