https://www.taxtmi.com/article/detailed?id=6004 Where a resident company directly employs or takes on transfer expatriate personnel from group companies and pays their salaries in India, deducts tax at source and makes statutory social security contributions or remittances for employment-related benefits, the contractual and operational nexus is that of employer-employee. Such arrangements lack the independent service element of manpower recruitment or supply by a separate agency and therefore do not qualify as taxable Manpower recruitment or supply services under the service tax regime. en-us Mon, 12 Jan 2015 08:17:38 +0530 Mon, 12 Jan 2015 08:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6004 Where a resident company directly employs or takes on transfer expatriate personnel from group companies and pays their salaries in India, deducts tax at source and makes statutory social security contributions or remittances for employment-related benefits, the contractual and operational nexus is that of employer-employee. Such arrangements lack the independent service element of manpower recruitment or supply by a separate agency and therefore do not qualify as taxable Manpower recruitment or supply services under the service tax regime. Articles Service Tax Mon, 12 Jan 2015 08:17:38 +0530 https://www.taxtmi.com/article/detailed?id=6004