https://www.taxtmi.com/caselaws?id=246105 The Tribunal upheld the Cenvat Credit demand of Rs.1,58,353/- with interest and penalty. It set aside the service tax liability on payments to the holding company for expatriate employees, ruling that the employees could not be considered as employees of the holding company. Additionally, the Tribunal ruled in favor of the appellant on the service tax liability for payments made to Wharton Business School for the survey, stating it did not fall under Business Auxiliary Service. The appeal against this issue was allowed. en-us Thu, 27 Feb 2014 00:00:00 +0530 Thu, 27 Nov 2014 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246105 The Tribunal upheld the Cenvat Credit demand of Rs.1,58,353/- with interest and penalty. It set aside the service tax liability on payments to the holding company for expatriate employees, ruling that the employees could not be considered as employees of the holding company. Additionally, the Tribunal ruled in favor of the appellant on the service tax liability for payments made to Wharton Business School for the survey, stating it did not fall under Business Auxiliary Service. The appeal against this issue was allowed. Case-Laws Service Tax Thu, 27 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246105