https://www.taxtmi.com/article/detailed?id=1877 The draft circular would extend service tax to certain employer-employee activities but, under section 65B(44) exclusion, amounts that are salary, perquisite or arise from the employment contract - including documented cost to company and statutory contributions - should be outside the tax net. Clarify and apply the Rule 2(1)(g) definition of supply of manpower, distinguish short-term deputations and intra-group cost-sharing from taxable manpower supply, exclude reimbursements and statutory contributions from valuation, and limit director/partner taxation to fee/commission where payment is actually made. en-us Mon, 03 Sep 2012 18:10:56 +0530 Mon, 03 Sep 2012 18:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1877 The draft circular would extend service tax to certain employer-employee activities but, under section 65B(44) exclusion, amounts that are salary, perquisite or arise from the employment contract - including documented cost to company and statutory contributions - should be outside the tax net. Clarify and apply the Rule 2(1)(g) definition of supply of manpower, distinguish short-term deputations and intra-group cost-sharing from taxable manpower supply, exclude reimbursements and statutory contributions from valuation, and limit director/partner taxation to fee/commission where payment is actually made. Articles Service Tax Mon, 03 Sep 2012 18:10:56 +0530 https://www.taxtmi.com/article/detailed?id=1877